2023 (12) TMI 553

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..... petitioner has sought for setting aside the impugned order dated 05.02.2021 passed under Section 130 of the Karnataka Goods and Services Tax Act, 2017, the Central Goods and Services Tax Act, 2017, under Section 20 of the Integrated Goods and Services Tax Act, 2017, under Section 11 of the GST (Compensation to States) Act, 2017 enclosed at Annexure-A, whereby the Authority in exercise of power und .....

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..... 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. Accordingly, petition is disposed of granting liberty to the petitioner to avail substantive remedy as against the .....

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