M/S Balaji Enterprises vs. Union Of INDIA
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Cause title — parties, addresses and appearances
ORAL ORDER In this petition, the petitioner seeks for the following reliefs: (i) Issue a writ in the nature of certiorari or any other suitable writs, order, directions etc. by quashing the impugned order passed by the 2nd respondent u/s 73(9), Section 50 and Section 122(2) of the KGST Act 2017 r/w concurrent provisions of the CGST Act 2017 and the IGST Act 2017 for the tax period 2020-21 (April 2020 to March 2021), Annexure-E; (ii) Award cost and other reliefs as deems fit under the circumstance of the case; NC: 2025:KHC:15149
After arguing the matter for sometime, learned counsel for the petitioner submits that the petition may be disposed of as withdrawn reserving liberty in favour of the petitioner to file an appropriate appeal under Section 107 of Karnataka Goods and Service Tax Act, 2017. 3. Submission is placed on record.
Petition stands disposed of as withdrawn reserving liberty in favour of the petitioner to file an appeal under Section 107 of the Karnataka Goods and Service Tax Act, 2017. 5. If such an appeal is filed within a period of six weeks from today, the petitioner would be entitled to the benefit of Section 14 of the Limitation Act.
Subject to the aforesaid directions and liberty reserved in favour of the petitioner, petition stands disposed of. NC: 2025:KHC:15149 Registry is directed to return back all the papers to the learned counsel for the petitioner forthwith without any delay. (S.R.KRISHNA KUMAR) JUDGE SS List No.: 1 Sl No.: 17 CT: BHK
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.