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KESAR FARM vs. THE ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT) SOUTH ZONE BENGALURU
(Karnataka High Court)

Hon'ble Judges:

ABHAY S.OKA
PRADEEP SINGH YERUR

Pet. Counsel

Santosh B.y

Res. Counsel

Vikram Huilgol

Petitioner / Applicant	KESAR FARM
Respondent	THE ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT) SOUTH ZONE BENGALURU
Court	Karnataka High Court
State	Karnataka
Date	Dec 2, 2019
Order No.	WRIT APPEAL NO.3974 OF 2019 (T-RES)
Citation	2019(12) TAXREPLY 1735
Original Order
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ORDER
Heard the learned counsel for appellant. 2. The appellant is the writ petitioner, who challenged the notice of tax and penalty under sub-Section (1)(b) of Section 129 of the Karnataka Goods and Services Act, 2017 and the Central Goods and Services Act, 2017 as well as Section 20 of the Integrated Goods and Service Tax Act, 2017. On the basis of the said notice, an order of demand has been issued on 15th October 2019. The learned Single Judge has declined to entertain the petition on the ground that an efficacious remedy of an appeal under Section 107 of the Central Goods and Services Act of 2017 (for short ‘the Central Act of 2017’) is available. 3. The submission of the learned counsel for appellant is that Sections 129 and 130 of the Central Act of 2017 start with a non obstante clause. Inviting our attention to sub-Section (6) of Section 107 of the Central Act of 2017, he submitted that obviously the remedy under Section 107 of the Central Act of 2017 will not....