2024 (11) TMI 461

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....'BLE MR JUSTICE M.I. ARUN For the Petitioner [By Smt. Vani H., Advocate (VC)] For the Respondents (By Smt. Jyothi M. Maradi, HCGP For R.1 & R.2; R.3: Notice Dispensed With Vide Court Order Dated 25.10.2024.) ORAL ORDER 1. Aggrieved by the order dated 29.12.2023 passed under Section 73 of the Karnataka Goods and Services Tax Act, 2017 ('KGST Act' for short), Section 73 read ....

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....to the said E-mail, the impugned order dated 29.12.2023 (vide Annexure-D to the writ petition) has been passed by respondent no.1 and the notice in Form GST DRC-13 is issued to the banker of the petitioner attaching the account of the petitioner. 3. The contention of the petitioner is that the petitioner is not utilizing the said E-mail ID and for that reason, she was unaware of issuance of the....

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....ld be met, if an opportunity is given to the petitioner to participate in the proceedings by setting aside the impugned order at Annexure-D and summary of the order at Annexure-E and consequently, the recovery notice at Annexure-F to the writ petition subject to imposing cost on the petitioner and remanding the matter back to respondent no.1. Hence, the following: ORDER (i) The impugne....