9911796707
TMI Blog2024 (7) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal period of three months ending on 22.04.2024, the respondent issued the impugned Notice dated 23.01.2024 followed by the impugned Endorsement dated 09.02.2024, which are illegal, arbitrary and same deserves to be quashed - Section 107 of the Karnataka Goods and Services Tax Act, 1971 - HELD THAT:- The impugned Notice dated 23.01.2024 and the impugned Endorsement dated 09.02.2024 issued by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 78 of the KGST Act in the facts of the instant case and on this ground, also impugned Notice and Endorsement deserves to be quashed. The impugned Notice dated 23.01.2024 -Annexure-A and the impugned Endorsement dated 09.02.2024 - Annexure-B issued by the respondent, are hereby quashed - Petition allowed. - HON'BLE MR JUSTICE S.R. KRISHNA KUMAR For the Petitioner : (By Sri. P B Harish, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued the impugned Notice dated 23.01.2024 followed by the impugned Endorsement dated 09.02.2024, which are illegal, arbitrary and same deserves to be quashed. It is also submitted that the petitioner would prefer an appeal on or before 22.04.2024 and meanwhile, 10% that has been debited from the electronic credit ledger of the petitioner during the period 01.03.2024 to 20.03.2024, may be treated/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsidered opinion that the impugned Notice dated 23.01.2024 and the impugned Endorsement dated 09.02.2024 issued by the respondent within the appeal period is clearly illegal and arbitrary and the same deserves to be quashed and necessary directions be issued to the petitioner and the appellate authority for the purposes of the appeal to be preferred by the petitioner. It is also relevant to state ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Endorsement dated 09.02.2024 - Annexure-B issued by the respondent, are hereby quashed; (iii) The petitioner is permitted to file an appeal before the Appellate Authority before 22.04.2024; (iv) In the event the petitioner files an appeal before the Appellate Authority before 22.04.2024, the aforesaid 10% amount said to be debited from the electronic credit ledger on 21.02.2024, is directed to b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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