2023 (12) TMI 553

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..... THAT:- In the light of the submission that same order may be passed, petition is disposed of reserving liberty to the petitioner to challenge the impugned order in terms of Section 107 of the Karnataka Goods and Services Tax Act, 2017. It is further observed that time spent during the pendency of the present proceedings can be sought to be excluded while calculating the period of limitation. The .....

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..... oods and conveyance for realisation of penalty and fine, which amounts to an order of confiscation. 2. Learned counsel for the petitioner submits that insofar as the same petitioner for different periods, this Court has disposed of the writ petitions filed, reserving liberty to the petitioner to avail of the substantive remedy under Section 107 of the Karnataka Goods and Services Tax Act, 2017. He .....

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