Tejas Arecanut Traders Vs Joint Commissioner of Commercial Taxes
Date: December 19, 2023
Subject Matter
Pre-deposit obligation for an appeal is confined to the contested tax amount, excluding penalty, fee, and interest
Summary
The petitioner filed a writ seeking to quash the impugned order related to their GST appeal and to admit the appeal filed by the petitioner. The appellate authority declined to admit the appeal as the petitioner failed to comply with the mandate of p…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT The captioned petition is filed seeking following reliefs: “i) Issue a writ, order, or direction in certiorari quashing the impugned order bearing M/s. Tejas Arecanut Traders GST/2023-24/Appeal Order No. dated. 28.06.2023 (Annexure-A) Order U/s 107(1) and R/w 107(6)(A) & (B) of CGST and SGST Acts 2017 which has been passed without j…