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PRINCIPLE MAHENDRA PRIVATE LIMITED vs. DEPUTY COMMISSIONER OF COMMERCIAL TAXES & OTHERS
(Karnataka High Court)

Hon'ble Judges:

SUNIL DUTT YADAV
Pet. Counsel
Lakshmi Menon
Res. Counsel
K. Hemakumar

Petitioner / Applicant

PRINCIPLE MAHENDRA PRIVATE LIMITED
Respondent DEPUTY COMMISSIONER OF COMMERCIAL TAXES & OTHERS
Court Karnataka High Court
State

Karnataka

Date May 24, 2023
Order No.

WRIT PETITION NO. 10120 OF 2023 (T-RES)

Citation

2023(5) TAXREPLY 7417
Original Order
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ORDER

ORDER 1. The petitioner has called in question the correctness of the order passed on 13.4.2023 under Sections 73(9), 50 & 122(2) of the Karnataka Goods and Services Tax Act (KGST) / Central Goods and Services Tax Act, 2017 (CGST) / Section 20 of the Integrated Goods and Services Tax Act, 2017 (IGST) read with Rule 142(5) and (6) of the KGST Rules, 2017 for the Tax Period 2017-18 (July 2017-March 2018) passed in the case of the petitioner by the first respondent (Annexure-A). 2. It is the primary contention of the petitioner that the impugned order passed is without affording an opportunity of hearing and that their reply filed in Form DRC 06 has been rejected as having been belatedly filed. It is submitted even if reply was filed belatedly, the obligation under Section 75 of the CGST Act, 2017 to afford an opportunity of hearing under Section 75(4) cannot be done away with. 3. Learned counsel for the Revenue would submit that, admittedly reply is filed beyond the pe....

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