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    <title>2021 (3) TMI 1154 - KARNATAKA HIGH COURT</title>
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    <description>The court dismissed the petition challenging a notice under Section 122(1) of the CGST Act after the respondents clarified that no adjudication proceeding to create a legal demand would be initiated, as the enforcement authority&#039;s involvement ceased upon submitting the enforcement report. The court acknowledged that the petitioner&#039;s grievance had been addressed based on the stand taken by the respondents and the petitioner&#039;s counsel, leading to the dismissal of the petition without further adjudication.</description>
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      <description>The court dismissed the petition challenging a notice under Section 122(1) of the CGST Act after the respondents clarified that no adjudication proceeding to create a legal demand would be initiated, as the enforcement authority&#039;s involvement ceased upon submitting the enforcement report. The court acknowledged that the petitioner&#039;s grievance had been addressed based on the stand taken by the respondents and the petitioner&#039;s counsel, leading to the dismissal of the petition without further adjudication.</description>
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