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GANESHA ENTERPRISES vs. ASST. COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT)
(Karnataka High Court)

Hon'ble Judges:

S. SUNIL DUTT YADAV
Pet. Counsel
M. Thirumalesh
Res. Counsel
Hema Kumar

Petitioner / Applicant

GANESHA ENTERPRISES
Respondent ASST. COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT)
Court Karnataka High Court
State

Karnataka

Date Sep 29, 2021
Order No.

WRIT PETITION No.12267/2021 (T-RES) and WRIT PETITION No.11912/2021 (T-RES)

Citation

2021(9) TAXREPLY 4783
Original Order
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ORDER

The petitioner has sought for issuance of appropriate writ to declare the collection of tax, penalty and cess by the respondent to be in violation of the provisions of CGST Act, 2017, KGST Act, 2017 and Circular No.41/15/2018-GST dated 13.04.2018. Further relief is sought for issuance of writ of certiorari to quash GST DRC-07 dated 15.07.2020 and for issuance of writ of mandamus to direct the respondent to refund the tax, penalty and cess amounting to ₹ 18,13,254/- collected from the petitioner is also sought for. 2. Various contentions are advanced. The principal contention is that the order passed under Section 129(3) of the CGST Act was not uploaded in the portal and certified copy was not issued despite request by the petitioner. 3. Learned Additional Government Advocate appearing for the respondent has specifically contended that the order was communicated to the authorized representative of the petitioner. However, it is submitted upon instructions from Mr.Kulkarni, ....

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