2024 (9) TMI 1346

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.... COURT - HC (Judgement / Order / Decisions)<br>Dated:- 31-8-2024<br>WRIT PETITION NO. 104157 OF 2021 (T-RES) - -<br>GST<br>HON&#39;BLE MS. JUSTICE JYOTI MULIMANI For The Petitioner (By Sri. H.R. Kambiyavar., Advocate) For The Respondents (By Sri. Shivaprabhu. S. Hiremath., Aga For R1-R3; Sri. M.B. Kanavi., CGSC For R4; Sri. Girish. S. Hulamani., Advocate For R5) ORAL ORDER Sri. H.R. K....

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.... 2017, Cess amount of Rs. 18,36,651/- (Rupees Eighteen Lakhs Thirty-Six Thousand Six Hundred Fifty-One only) was levied. The MOV-9 order was questioned before the Joint Commissioner of Commercial Tax (Appeals), Dharwad Division, Hubli in Appeal No. AP/GST-05/2019-20. The JCCT vide order dated 29.07.2019 dismissed the appeal. As against the order of JCCT (Appeals), a Writ Petition was filed before ....

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....n, learned AGA submits that the authority has the power to levy Cess. Hence, he justified the order. Counsel Sri. Girish S. Hulamani., submits that an appropriate order may be passed. 5. The grievance of the petitioner is that the Commercial Tax Officer was not justified in levying the Cess while calculating the applicable tax under section 129 (1) (a) of the KGST and CGST Act. However, the ....