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M.J. INFRASTRUCTURE vs. THE JOINT COMMISSIONER (APPEAL) BENGALURU & OTHERS
(Karnataka High Court)

Hon'ble Judges:

S.G. PANDIT
Pet. Counsel
Prajwala Sathyaprakash
Res. Counsel
K Hema Kumar

Petitioner / Applicant

M.J. INFRASTRUCTURE
Respondent THE JOINT COMMISSIONER (APPEAL) BENGALURU & OTHERS
Court Karnataka High Court
State

Karnataka

Date Feb 25, 2025
Order No.

WRIT PETITION NO. 4076 OF 2025 (T-RES)

Citation

2025(2) TAXREPLY 12671
Original Order
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ORDER

ORAL ORDER Though the matter is listed for ‘Preliminary Hearing’, with the consent of learned counsel appearing for the parties, the same is taken up for final disposal. 2. Heard learned counsel Ms. Prajwala Sathyaprakash, for petitioner and learned Additional Government Advocate Sri. K. Hemakumar for respondent Nos. 1 to 3. Perused the writ petition papers. 3. Learned counsel for the petitioner would submit that the petitioner, a proprietary concern registered under the Karnataka Goods and Services Tax Act, 2017 (for short, ‘2017 Act’) is before this Court questioning the ex-parte order dated 30/31.03.2024 bearing No. ACCT(Audit)-4.8/DGSTO-4/73-24/23-24 (Annexure-F) passed under Section 73 of 2017 Act as well as appellate order bearing No. GST.AP.587/2024-25 dated 30.08.2024 under Section 107 (11) of 2017 Act, rejecting the petitioner’s appeal only on the ground of delay. 4. It is submitted that the petitioner was suffering from heart a....

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