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M/S. NATIONAL SECURITY & ALLIED SERVICES vs. STATE OF KARNATAKA AND OTHERS
(Karnataka High Court)

Hon'ble Judges:

B.M. SHYAM PRASAD
Pet. Counsel
Vidya Zirali
Shivaprasad Shantanagouda
Res. Counsel
Hema Kumar

Petitioner / Applicant

M/S. NATIONAL SECURITY & ALLIED SERVICES
Respondent STATE OF KARNATAKA AND OTHERS
Court Karnataka High Court
State

Karnataka

Date Dec 7, 2020
Order No.

WRIT PETITION NO.194/2020 (T-RES)

Citation

2020(12) TAXREPLY 3599
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ORDER

The petitioner has filed this petition impugning the order dated 10.12.2018 in No.ACCT/LGSTO-066/ASMT/ 2018-19 - an assessment order under Sections 62, 50 and 73[9] of the Central Goods and Services Tax Act, 2017 [for short ‘the Act’] - and the subsequent order dated 02.12.2019 in the petitioner’s appeal in No.GST.AP.24/19-20 under Section 107 of the Act calling in question the order dated 10.12.2018 in No.ACCT/LGSTO-066/ASMT/ 2018-19. The Joint Commissioner of Commercial Taxes [Appeals]-6, Bengaluru, [Appellate Authority - the third respondent] has rejected the petitioner’s appeal on the ground that it is belated by four months and therefore beyond the maximum time permitted under Section 107 of the Act.   2. The learned Counsel for the petitioner submits that:   (a) the third respondent has failed to notice that the petitioner is not served with physical copy of the order dated 10.12.2018 until 28.05.2019 and the appeal is filed immediatel....

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