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2025 (3) TMI 768 - HC - GST


**Summary:**In the case heard by the Karnataka High Court, presided over by Hon'ble Mr. Justice S.G. Pandit, the petitioner challenged an "intimation of tax" under Section 73(5) of the KGST/CGST Act, 2017, arguing that they were not liable to pay tax on royalty. The petitioner's counsel, Sri. Ganapathi Narayana Bhat, contended that the tax demand was unjustified. However, the Additional Government Advocate, Sri. K. Hemakumar, argued that the writ petition was premature. He clarified that the intimation under Section 73(5) was merely an opportunity for the petitioner to pay the ascertained tax with interest or to submit objections. If the petitioner failed to comply, a show cause notice under Section 73(1) would be issued, leading to potential orders under Section 73(9) and subsequent demand and recovery proceedings.The court, after reviewing the petition and relevant provisions, concluded that the petition was premature as no show cause notice under Section 73(1) had been issued, nor any order under Section 73(9) passed. Consequently, the writ petition was rejected.

 

 

 

 

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