2023 (5) TMI 847

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..... on to the third respondent to readjudicate after extending a reasonable opportunity in terms of SCN issued under Section 65[5] of the KGST/CGST Act - HELD THAT:- If the petitioner has furnished books of accounts in the month of March 2022 and the final endorsement is issued on 13.10.2022, and if it is undisputed that Notice under Section 65[5] of the KGST/CGST Act is served on the petitioner only .....

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..... GST 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 under Section 65[5] of the KGST/CGST Act. Sri. K M Shivayogiswamy, the learned counsel for the petitioner, and Sri. K Hemakumar, the learned Additional Government Advocate, who accepts notice .....

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..... spond 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 served on the petitioner only on 23.12.2022 and the impugned audit report is within seven days there from. 4. If the petitioner has furnished books of accounts in the month of March .....

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