https://www.taxtmi.com/caselaws?id=765445 An intimation of ascertained tax under section 73(5) of the Karnataka GST Act is not a final demand or adjudication; it only allows the taxpayer to pay the amount with interest or make a submission against the intimation. Where no show cause notice under section 73(1) has been issued and no final order under section 73(9) has been passed, the statutory process is incomplete. In that setting, a writ petition challenging the intimation is premature and not maintainable at that stage. en-us Sun, 12 Jan 2025 00:00:00 +0530 Fri, 31 Jan 2025 07:54:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765445 An intimation of ascertained tax under section 73(5) of the Karnataka GST Act is not a final demand or adjudication; it only allows the taxpayer to pay the amount with interest or make a submission against the intimation. Where no show cause notice under section 73(1) has been issued and no final order under section 73(9) has been passed, the statutory process is incomplete. In that setting, a writ petition challenging the intimation is premature and not maintainable at that stage. Case-Laws GST Sun, 12 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765445