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TMI Blog2022 (10) TMI 1063X X X X Extracts X X X X X X X X Extracts X X X X ..... etailed in the audit report should not be levied upon him. The said show cause notice also provides an opportunity for personal hearing to the petitioner and who also be entitled to produce pleadings and documents in support of his claim along with the reply to the show cause notice. It is deemed just and appropriate to dispose off this petition reserving liberty in favour of the petitioner to submit his reply/response to the aforesaid show cause notice dated 26.08.2022, along with all relevant documents within a period of one month from today - petition disposed off. - WRIT PETITION NO.7583/2022 (T-RES) - - - Dated:- 13-9-2022 - HON BLE MR. JUSTICE S.R.KRISHNA KUMAR PETITIONER (BY SRI.SHIVAYOGI SWAMY, ADVOCATE) RESPONDENTS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns in the nature of Certiorari to quash the impugned Notice bearing No. ACCT:LGSTO-250/CKM/ASMT-10/T.12/2022-23 dated 04.04.2022 issued by the Asst. Commissioner of Commercial Taxes, LGSTO-250, chickmagalore, proposed 6th respondent vie Annexure J . 3. In addition to reiterating the various contentions urged in the petition and referring to the material on record, the material on record discloses that in the first instance, an intimation of audit observation dated 21.02.2022 was issued by respondent No.4, which was challenged by the petitioner before this Court. However, since there was no interim order passed by this Court in the present petition, respondent No.4 has proceeded to prepare an audit report to which a show cause notice d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e dated 26.08.2022, along with all relevant documents within a period of one month from today. Upon receipt of the said reply/response along with the relevant documents by the petitioner, the concerned respondents shall provide an opportunity of personal hearing to the petitioner and proceed further to pass appropriate speaking orders in accordance with law. 6. It is further directed that till the concerned respondent considers the reply/response of the petitioner and passes appropriate speaking orders after providing an opportunity for personal hearing in favour of the petitioner, the respondent shall not take any coercive/precipitate steps against the petitioner for recovery of any amount from the petitioner. Subject to the aforesaid d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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