Audit report can’t be issued without providing reasonable opportunity for filing reply: HC
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 28 February, 2023
Latest from Taxmann
Case Details: Tinton River Palms v. State of Karnataka - [2023] 147 taxmann.com 545 (Karnataka)
Judiciary and Counsel Details
-
- B.M. Shyam Prasad, J.
- K.M. Shivayogi Swamy, Adv. for the Petitioner.
- Hema Kumar. K. for the Respondent.
Facts of the Case
The petitioner received notice to submit books of account for conducting audit by department. It field writ petition to challenge the audit report on the ground that audit report was issued within seven days of notice without providing reasonable opportunity for filing reply. The department submitted that the opportunity was provided to the petitioner to respond to the observations but the petitioner has not filed response and therefore the petitioner can’t complain of lack of opportunity.
High Court Held
The Honorable High Court noted that the impugned Audit Report dated 31.12.2022 was issued by the department. However, the notice under Section 65(5) of CGST Act, 2017 was served on the petitioner only on 23.12.2022. Therefore, the impugned audit report can’t be said to be issued after a reasonable opportunity. Thus, the Court held that the audit report was to be quashed and the petitioner was granted liberty to file response.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
