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S.K. TAKAPPA PROP: M/S S.K. TAKAPPA COIR ROPES DEALER vs. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (APPEALS) DAVANGERE & OTHERS
(Karnataka High Court)

Hon'ble Judges:

S.G. PANDIT
Pet. Counsel
K M Shivayogiswamy
Res. Counsel
K Hemakumar

Petitioner / Applicant

S.K. TAKAPPA PROP: M/S S.K. TAKAPPA COIR ROPES DEALER

Respondent THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (APPEALS) DAVANGERE & OTHERS
Court Karnataka High Court
State

Karnataka

Date Feb 11, 2025
Order No.

WRIT PETITION NO. 3841 OF 2025 (T-RES)

Citation

2025(2) TAXREPLY 12565

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ORDER

ORAL ORDER Learned Additional Government Advocate Sri. K. Hemakumar accepts notice for respondents. 2. The petitioner, registered dealer under the provisions of CGST/SGST Act, 2017 (for short, ‘2017 Act’) is before this Court under Article 226 of the Constitution of India questioning the order passed by second respondent in Appeal No. KGST/AP. No. 209/2023-24 dated 08.10.2024 and also consequential rectification order in Appeal No. KGST/AP-209/2023-24 dated 13.01.2025 with a prayer to direct respondent No. 2 to admit the appeal dated 22.03.2024 and to hear on merits. 3. Heard learned counsel Sri. K.M. Shivayogiswamy for petitioner and learned Additional Government Advocate Sri. K. Hemakumar for respondents. Perused the writ petition papers. 4. Learned counsel for the petitioner would submit that against order dated 20.12.2023 passed under Section 73 (9) and 73 (10) of 2017 Act which was communicated to the petitioner under Annexure-C, e-mail dated 22.12.2....

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