9911796707
TMI Blog2024 (9) TMI 1219X X X X Extracts X X X X X X X X Extracts X X X X ..... ions on 01.03.2024 during the course of which, material belonging to the petitioner viz., material found in the premises of sister entity of the petitioner viz., sales and purchase registers, books of accounts, detailed data were seized by the respondent No. 3. The explanation offered by the petitioner that on account of the said search and seizure operations conducted by the respondent No. 3, the petitioner was not in a position to submit a detailed reply along with necessary material to the Show Cause Notice deserves to be accepted and the impugned orders at Annexure-H and H1 dated 15.04.2024 deserve to be set aside and the matter remitted back to the respondent No. 2 for reconsideration to the stage of submitting reply to the Show Cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red on the computer related to the petitioner company. 2. Heard the learned counsels for the parties and perused the material on record. 3. A perusal of the material on record will indicate that pursuant to the Audit Report dated 01.12.2023 issued by the respondent No. 2 under Section 65 (6) of the Karnataka Goods and Services Act, 2017 [for short, 'KGST Act, 2017'], the respondent No. 2 issued an intimation under Section 73 dated 12.12.2023 to the petitioner. The petitioner did not submit a reply to the intimation, which was followed by a Show Cause Notice dated 16.12.2023 confirming the additions made in the Audit Report. 4. The petitioner submitted replies dated 16.01.2024 and 23.01.2024 requesting the respondent No. 2 for some m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner viz., sales and purchase registers, books of accounts, detailed data were seized by the respondent No. 3. 7. Under these circumstances, I am of the view that the explanation offered by the petitioner that on account of the said search and seizure operations conducted by the respondent No. 3, the petitioner was not in a position to submit a detailed reply along with necessary material to the Show Cause Notice deserves to be accepted and the impugned orders at Annexure-H and H1 dated 15.04.2024 deserve to be set aside and the matter remitted back to the respondent No. 2 for reconsideration to the stage of submitting reply to the Show Cause Notice and by issuing further direction to the respondent No. 3. 8. In the result, the follow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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