2025 (3) TMI 768

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..... since the petitioner is not liable to pay tax on royalty - HELD THAT:- A perusal of Annexure-D, intimation of tax ascertained under Section 73(5) of KGST Act, 2017 would reveal that it is only an intimation of ascertained tax with liberty to the petitioner to pay along with interest or to file his submission. Failing to pay the ascertained tax, petitioner would be issued further notice under Sect .....

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..... L. Kamat for respondent No.1 and learned Additional Government Advocate Sri. K. Hemakumar for respondent Nos.2 and 3. Perused the writ petition papers. 2. Learned counsel Sri. Ganapathi Narayan Bhat for petitioner would submit that petitioner is before this Court questioning Annexure-D, intimation of tax issued under Section 73(5) of the KGST/CGST Act, 2017, since the petitioner is not liable to .....

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..... hority shall have to issue show cause notice under Section 73(1) and pass orders under Section 73(9) of the Act and thereafter the Authority will proceed with demand and recovery proceedings. 4. Having heard the learned counsel appearing for the parties and on perusal of the writ petition papers along with the provisions of KGST Act, I am of the view that writ petition of the petitioner is too pr .....

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