2021 (6) TMI 369

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..... Shivaprabhu S. Hiremath, AGA for R1 to R3)   ORDER This writ petition is filed challenging the notice of tax and penalty under sub-Section 1(b) of Section 129 of the Karnataka Goods and Services Act, 2017 (hereinafter referred to as the 'Act', for the sake of brevity) and the Central Goods and Services Act, 2017. On the basis of the said notice, order of demand of tax and penalty has ....

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....ed that the impugned order has been passed on 10.12.2020, the writ petition has been filed on 25.02.2021, within three months from the date of the order passed by the Authority. Since under Section 107 sub-clause 4, the period of limitation has been prescribed for three months and he has filed the writ petition before this Court, he submitted that the Appellate Authority can dispose of the appeal ....