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THE HIGH COURT OF KARNATAKA
MR. S.R.KRISHNA KUMAR, J
M/S M MUNIVENKATAPPA AND COMPANY – Appellant
Versus
THE STATE OF KARNATAKA – Respondent
| Table of Content |
|---|
| 1. petitioner seeks various writs against financial orders. (Para 1 , 2 , 3) |
| 2. respondents argue about the merit of the petition. (Para 4) |
| 3. court discusses recovery guidelines and taxpayer rights. (Para 5 , 6) |
| 4. jurisdiction to recover funds within statutory period is denied. (Para 7) |
| 5. final order allows petition and mandates refund. (Para 8) |
ORAL ORDER
In this petition, petitioner seeks for the following reliefs:-
“ i) Declare the Provisions of section 16(2) (c) of CGST Act /SGST/ACT, 2017 as being illegal, unreasonable, arbitrary and discriminatory and therefore to be struck, down as violative of article 14, 19(1)(g) and 300A of Constitution of India.
ii) Issue of a Writ of Certiorari or other appropriate writ or order quashing the impugned adjudication order passed by the Respondent No.3, dated 30.11.2022, bearing reference no-CTO(A)-3.4/DGSTO-3/2022-23 is herewith enclosed as ANNEXURE-H and the copy of the summary adjudication order in DRC-07 bearing reference no ZD2901230041780 dated: 16.01.2023 is herewith enclosed as ANNEXURE-H1,
iii) Issue of a Writ of Certiorari or any other appropriate writ or order quashing the impugned appeal order passed by the 2nd respond
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