2019 (12) TMI 1083

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....HUILGOL, HCGP FOR R-1 AND R-2) JUDGMENT Heard the learned counsel for appellant. 2. The appellant is the writ petitioner, who challenged the notice of tax and penalty under sub-Section (1)(b) of Section 129 of the Karnataka Goods and Services Act, 2017 and the Central Goods and Services Act, 2017 as well as Section 20 of the Integrated Goods and Service Tax Act, 2017. On the basis of the said n....

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.... provides that any person aggrieved by any decision or order passed under the Act or the State Goods and Services Act or the Union Territory Goods and Services Tax Act by an Adjudicating Authority may appeal to the Appellate Authority within the time specified therein. We fail to understand how the non obstante Clauses in both Sections 129 and 130 of the Central Act of 2017, will affect the remedy....