2025 (4) TMI 1372

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.... 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 Act, 2017/7/20224 bearing No.DGSTO-2/CTO/(A)(2,3/GS....

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....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 the provision of Section 74 are not applicable to the facts of the ....

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.... 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 Section 73 of the KGST Act. (ii) Liberty is reserved in favour of the petitione....