TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Court dismisses petition challenging GST notice under Section 122(1) after respondent clarification</h1> <h3>Tinton River Palms, Versus State of Karnataka, The Commissioner of Commercial Taxes, The Asst. Commissioner of Commercial Taxes (Enf) - 1, Mangalore</h3> The court dismissed the petition challenging a notice under Section 122(1) of the CGST Act after the respondents clarified that no adjudication proceeding ... Maintainability of petition - HELD THAT:- The petition is dismissed as not calling for adjudication in light of the stand taken by learned HCGP as reflected in the memo. Issues:Challenge to notice under Section 122(1) of the CGST Act.Analysis:The judgment pertains to a writ petition challenging a notice dated 01.12.2020 issued by the 3rd respondent under Section 122(1) of the CGST Act. The respondents, through a memo, informed the court that an enforcement report had been submitted with details of observations made during an inspection and verification of the taxpayer's book of accounts. The report included advisories for initiating adjudication proceedings based on the observations. It was clarified that the enforcement authority's involvement ceased once the report was submitted, and no adjudication proceeding to create a legal demand was initiated or would be initiated. The court noted the stand taken by the respondents and the petitioner's counsel, acknowledging that the petitioner's grievance had been addressed. Consequently, the court dismissed the petition without the need for further adjudication, considering the position taken by the respondents as reflected in the memo.
TaxTMI 
TaxTMI 
