Shri Mallappa S/O Lokappa Lamani vs. The Commercial Tax Officer

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WP/100519/2023HC KarnatakaGSTCNR KAHC02001390202325 January 2023Bench: E.S.INDIRESH3 pages
For Petitioner: SRI. H R KAMBIYAVAR & SMT. PATRI SHASHIKALA K., ADVOCATESFor Respondent: SRI. SHIVAPRABHU S. HIREMATH, AGA R1 & R3

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Before: SHRI MALLAPPA S/O LOKAPPA LAMANI

2.

Learned Additional Government Advocate accepts notice for respondents No.1 and 3. 3. Heard the learned counsel appearing for the parties.

4.

The petitioner herein has challenged the show cause notice dated 31.12.2022 (Annexure-E) passed under Section 73(1) WP No. 100519 of 2023

of the CGST/KGST Act, 2017 read with Rule 42(1) of CGST/KGST Rules, 2017, issued by 1st respondent herein.

5.

Having taken note of the contents in the impugned show cause notice, I am of the view that the writ petition is not maintainable and the petitioner is permitted to file the reply to the said notice, if so advised. If such a reply is made by the petitioner within two weeks from today, the same shall be considered by the respondent authorities in accordance with law.

Accordingly, the writ petition is disposed of. JUDGE

gab List No.: 1 Sl No.: 21

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.