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M/S THOPPIL AGENCIES vs. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES
(Karnataka High Court)

Hon'ble Judges:

S.R. KRISHNA KUMAR
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Arvind Kamath
S.m.kalwad
COUNSEL
Shivaprabhu Hiremath

Petitioner / Applicant

M/S THOPPIL AGENCIES

Respondent THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES
Court Karnataka High Court
State

Karnataka

Date Aug 12, 2020
Order No.

Writ Petition No. 116528/2019 (T-RES)

TR Citation 2020 (8) TR 3208
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ORDER

This petition is filed seeking quashing of the impugned penalty order at Annexure-E bearing No. No. ACCT/ENF-2/HBL/ORD 04/2019-20 dated 25.11.2019 in Form GST OV 09 by the respondent No.1 under Section 129 (3) of the Central Goods and Services Act, 2017 (for short ‘the Act’) and for other relief’s. 2.I have heard Sri Arvind Kamath, learned Senior Counsel appearing on behalf of the petitioner and learned AGA for the respondents and perused the material on record. 3.In addition to making submissions with regard to the various contentions urged by the petitioner in the petition with reference to the documents and the impugned order, learned Senior counsel also submitted that the impugned order is violative of principles of natural justice. He points out that a perusal of the show cause notice at Annexure-B4 dated 13.11.2019 will indicate that only certain documents have been referred to by the respondent No.1 and that the same has been duly replied to by the p....
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