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DILIP KUMAR. S vs. STATE OF KARNATAKA AND OTHERS
(Karnataka High Court)

Hon'ble Judges:

S.R.KRISHNA KUMAR
Pet. Counsel
Shivayogi Swamy
Res. Counsel
K.hemakumar

Petitioner / Applicant

DILIP KUMAR. S

Respondent STATE OF KARNATAKA AND OTHERS
Court Karnataka High Court
State

Karnataka

Date Sep 13, 2022
Order No.

WRIT PETITION NO.7583/2022 (T-RES)

Citation

2022(9) TAXREPLY 6516
Original Order
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ORDER

Heard Sri. K.H.Shivayogi Swamy, learned counsel appearing for the petitioner and Sri. K.Hemakumar, learned AGA appearing for respondents. 2. In this petition, the petitioner has sought for the following reliefs: "(a) Writ of Certiorari or directions in the nature of Certiorari to set aside the impugned Observations issue U/s 65(6) of the KGST Act, 2017 bearing No. DCCT (Audit)/SMG/T:941/2021-22 dated 21.02.2022 issued by the 4th respondent vide Annexure "F". (b) DECLARE & HOLD that the 4th respondent has no jurisdiction or authority of law under Section 50 of the KGST Act, to levy interest at the rate of 24% on the wrong posting of excess transitional input tax credit in the petitioner's GST portal due to departmental GST portal technical glitch, which is not attributable to the petitioner and to set aside the proposed levy of interest u/s 50 of the GST Act as per impugned Notice bearing No. DCCT (Audit)/SMG/T:941/2021-22 dt.21.02.2022 issued by th....

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