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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R.KRISHNA KUMAR
Karnataka Electricity Regulatory Commission, Rep. By Its Secretary – Appellant
Versus
Joint Commissioner Central Tax – Respondent
ORDER :
S.R.KRISHNA KUMAR, J.
1. In this petition, petitioner seeks the following reliefs.
"a) Issue a writ of certiorari or writ in the nature of certiorari or any other appropriate writ, direction or order for quashing the impugned order bearing No.78/2024- 2025/GST/JC dated 15.01.2025(Annexure B) which was ordered by the Joint Commissioner, CGST, Bangalore North Commissionerate Respondent No.1 demanding GST amounting to Rs.13,42,66,423/- (CGST-Rs.6,71,33,423/- and SGST-Rs.6,71,33,423/-) as the same is illegal, without jurisdiction, violative of principles of natural justice as also violative of Articles 14 and 265 of the Construction of India.
b) Issue a writ of certiorari or writ in the nature of certiorari or any other appropriate writ, direction or order for quashing the show cause notice dated 02.08.2024 (Annexure A) bearing No.SGN No.86/24-25 which was issued by the Office of the Commissioner of Central Tax, Bangalore North Commissionerate proposing to demand GST amounting to Rs.13,42,66,423/- (CGST- Rs.6,71,33,423/- and SGST - Rs.6,71,33,423/-) as the same is illegal, without jurisdiction, violative of principles of natural justice as also violative of Articles 14 and 265 of
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