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SRI. NANDI STUDIO AND COLOUR LAB vs. THE ASST. COMMISSIONER OF CENTRAL TAX & OTHERS
(Karnataka High Court)

Hon'ble Judges:

S.G. PANDIT
Pet. Counsel
Prathibha R
S. Parthasarathi
Res. Counsel
Aravind V Chavan

Petitioner / Applicant

SRI. NANDI STUDIO AND COLOUR LAB
Respondent THE ASST. COMMISSIONER OF CENTRAL TAX & OTHERS
Court Karnataka High Court
State

Karnataka

Date Feb 19, 2025
Order No.

WRIT PETITION NO. 25272 OF 2024 (T-RES)

Citation

2025(2) TAXREPLY 12668
Original Order
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ORDER

ORAL ORDER The petitioner is before this Court under Article 226 of the Constitution of India, questioning Annexure-B, Order bearing No. MYS-SPP-ADC/JC(A)-090-2022-23-GST dated 29.12.2022 passed by respondent No. 2-Appellate Authority, by which the petitioner’s appeal is rejected solely on the ground that the statutory deposit of 10% is not deposited along with appeal. 2. Heard Smt. R. Prathibha and Sri. S. Parthasarathi, learned counsels for the petitioner and Sri. Aravind. V. Chavan, learned counsel for the respondents. Perused the writ petition papers. 3. Learned counsel for the petitioner would submit that the original order was passed on 20.10.2021 under Section 74 of the Goods and Services Tax Act, 2017 (for short ‘2017 Act’). Learned counsel would submit that Section 107 of 2017 Act provides appeal remedy against the said order and it also provides for three months time to file appeal. It is submitted that against original order, the petitioner p....

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