2022 (9) TMI 619

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.... PETITIONER (BY SRI.K. J. KAMATH, ADV.) RESPONDENTS (BY SRI.K. HEMA KUMAR, AGA) O R D E R The petitioner is a proprietary concern registered under the provisions of the Karnataka Goods and Services Tax Act, 2017/the Central Goods and Services Tax Act, 2017 ('the KGST Act/CGST Act' for short). It is engaged in trading of Pan Masala and Tobacco products. In the process, it was transporting ....

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....h July 2022. Aggrieved by the same, the instant writ petition is filed. 2. The case of the petitioner is that in the process of expanding its business it has taken on lease a place about 12 kms. away from Malur which it is using as a godown and it had sought necessary permission from the authorities regarding the same. Initially, the same was rejected. Subsequently, it was granted on 06.05.2022....

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.... dated 03.06.2022 vide Annexure-T to the writ petition and the impugned order passed by respondent no.2 under Section 67 r/w Sections 6, 122 and 130 of the KGST Act/CGST Act bearing No.JCCT(Vig)/CTO(Vig)-17/LKL/INS-01/2022-23 MA INS No.05/2022-23 - T No.1226/22-23 dated 22.06.2022 vide Annexure-Y to the writ petition are prayed to be set aside. 4. Per contra, the learned Additional Government A....

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....ct/CGST Act and the petitioner has an alternative efficacious remedy of appeal. Hence, the writ petition is liable to be dismissed reserving liberty to the petitioner to approach the Appellate Authority in accordance with law. However, taking into consideration that 06.07.2002 is fixed as date for opening of bids, if some interim protection is not granted to the petitioner, the entire proceedings ....