2024 (7) TMI 1026

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....to quash the order of adjudication under Section 73 (9) read with Section 6 and 50 of the Karnataka Goods and Services Tax Act, 2017 (for short, 'the KGST Act, 2017') dated 30.04.2024 passed by the 2nd respondent vide Annexure-G. The petitioner is a proprietary firm and engaged in the business of MS scrap steel, duly registered under the Goods Service Act. The petitioner had applied all relevant details in the department portal and as claimed under the GSTR-1, GSTR-3B, GSTR-9 and GSTR-9C which was filed online through relevant prescribed form in the said GST portal. 4. This being the state of affairs, 2nd respondent authority issued form ASMT-10 dated 05.01.2022 for the tax period of 2018-19, which according to the petitioner was not ser....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pportunity and fair hearing to either appear through virtual mode or through physically and he was not able to access his email. Hence, he contends that no sufficient opportunity was granted to him. 6. Learned AGA representing the authorities contends that reasonable opportunity was given to appear physically and thereafter at the request of petitioner for a virtual appearance through video conferencing. But the petitioner has not availed the same and he has approached this Court with intent to evade payment of 10% of tax amount as contemplated under Section 107 of the CGST Act. Learned AGA also contends that the petition itself would not be maintainable as there is an alternative efficacious remedy available under Section 107 of the CGS....