2025 (7) TMI 545

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....>KARNATAKA HIGH COURT - HC<br>Dated:- 1-7-2025<br>WRIT PETITION NO. 200889 OF 2025 ( T-RES ) - -<br>GST<br>THE HON&#39;BLE MR. JUSTICE M. I. ARUN FOR THE PETITIONER : BY SRI. DEVI PRASAD GANPATRAO, AND SRI. PRAKASH D., ADVOCATES FOR THE RESPONDENTS : BY SRI. GIRISH HULIMANI, ADVOCATE ORDER ( PER : HON&#39;BLE MR. JUSTICE M. I. ARUN ) Petitioner is registered under the provisions of Central....

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....of the CGST / KGST Act rather than an order under Section 74 of the CGST / KGST Act and he would limit his prayer to the same. 3. Section 73 of the CGST / KGST Act is in respect of determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any willful-misstatement or suppression of facts. Section 74 procee....

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....petitioner, it is for the petitioner to recover and it cannot be a ground for non payment of GST and for that reasons the impugned order has been passed. It is submitted under the circumstances, petitioner cannot be treated as being guilty of suppression of facts and it is prayed that the amount determined by the authorities concerned have already been paid by the petitioner and if any amount is s....