2025 (4) TMI 1372

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....Advocate For the Respondent : Smt. Jyothi M. Maradi, HCGP ORAL ORDER Heard learned High Court Government Pleader for respondents. In this petition, the petitioner seeks the following releifs: Issue writ of certiorari or writ in the nature of certiorari quashing the following: A. Form GST DRC-01A, Intimation of Tax ascertained as being payable under Section 74(5) of the KGST....

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.... / (CTO)(A) - 2.3/GST.18 -19/SCN.74/2024-25 Annexure-G. 2. In addition to various contentions urged in the petition and referring to the material on record, learned counsel for the petitioner submits that the impugned proceedings pursuant to the impugned Annexure-E, E1 and G are illegal, arbitrary and without jurisdiction or authority of law and the same deserve to be quashed especially when th....

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....rising of Annexure-E, E1 and G as proceedings under Section 73 of the KGST Act instead of Section 74 of the KGST Act and by issuing further directions in this regard. In the result, I pass the following: ORDER (i) Petition is hereby disposed of. The proceedings initiated by the respondents under Section 74 of the KGST Act vide Annexures-E, E1 and G are treated as proceedings under Sect....