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2024 (2) TMI 710 - HC - GSTNon-payment of the Goods and Services Tax (GST) - Seeking issuance of writ of certiorari to set aside the pre-intimation notice as well as Summary of Show Cause Notice and the order passed under Section 73(9) of the Karnataka Goods and Services Tax Act - also seeking for issuance for writ of mandamus directing respondent No.2 to enter into a Supplementary Tender Agreement - HELD THAT:- The pre-intimation notice at Annexure-‘G’, Summary of Show Cause Notice at Annexure-‘H’ and impugned order under Section 73(9) of the Act at Annexure-‘J’ as well as impugned order at Annexure-‘K’ are set aside and writ of mandamus is issued in terms of observations made in [2023 (6) TMI 93 - KARNATAKA HIGH COURT] as prayed for - respondent No. 2 is directed to enter into necessary Supplementary Tender Agreement as is permissible in terms of the observations made in W.P. No. 9721/2019. Needless to state that this order would be subject to any order in appeal against the order passed in W.P. No. 9721/2019. If that were to be so, the notice at Annexures-‘G’ and ‘H’ would stand revived. Petition disposed off.
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