M/S Mysore Steels vs. The Commercial Tax Officer
Original PDF →No AI summary yet for this judgment.
Cause title — parties, addresses and appearances
ORAL ORDER Learned High Court Government Pleader accepts notice for respondents. In this petition, petitioner seeks the following reliefs: (a) Issue a writ of certiorari or such other writ of appropriate nature quashing the impugned order of penalty bearing No.CTO (ENF-8) / MZ-9/MYS/GCE- 27/GST ORDER - 27 / 2019-20, dated 23.03.2020 passed by the respondent U/s 129(3) of the CGST Act and the State / UTGST Act / U/s 20 of the IGST Act, in FORM MOV-09 i.e., Annexure-"K"; and (b) Grant such other relief/s as this Hon'ble Court may deem fit in the circumstances of the case in the interest of equity and justice.
Though several contentions have been urged by the petitioner in the present petition, having regard to the availability of equally efficacious and alternate remedy way of an appeal under Section 107 of the KGST Act, 2017 against the impugned order at HC-KAR NC: 2025:KHC:48566 WP No. 3936 of 2022 Annexure-K dated 23.03.2020, I deem it just and proper to dispose of the petition relegating the petitioner to exhaust his remedy before the appellate authority, in accordance with law.
It is further directed that if the petitioner prefer such an appeal under Section 107 of the KGST Act, 2017, within a period of eight weeks from the date of receipt of a copy of the order, the entire period commencing from the date of filing of the present petition on 24.08.2021 till 24.11.2025, shall stand excluded for the purpose of limitation under Section 14 of the Limitation Act, 1963. Subject to the aforesaid directions and liberty reserved in favour of the petitioner, petition stands disposed of. (S.R.KRISHNA KUMAR) JUDGE SS List No.: 2 Sl No.: 28
Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.