2023 (5) TMI 847

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....e petitioner has impugned the audit report dated 31.12.2013 under Section 65[6] of the Karnataka Goods and Services Tax Act, 2017/Central Goods and Services Tax Act, 2017 [for short, 'KGST/CGST Act'] as per Annexure-E, and for consequential direction to the third respondent to readjudicate after extending a reasonable opportunity in terms of Show Cause Notice dated 09.12.2022 [Annexure-D] issued u....

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....ditional Government Advocate, drawing the attention of this Court to the observation in the impugned audit report, submits that though the opportunity is extended to the petitioner to respond to the observations on 09.12.2022, the petitioner has not filed response and therefore the petitioner cannot complain of lack of opportunity. However, Sri. K Hemakumar is unable to dispute that this notice is....