M/S M Shivashankar v. the Joint Commisioner of Commercial Taxes
Case brief
What is this about?
Karnataka HC Bengaluru, WP No. 23976 of 2023 (T-RES), decided 17.07.2026 by Justice B M Shyam Prasad. GST writ petition disposed of as withdrawn with liberty to appeal under Section 112 of the KGST/CGST Act, 2017 before the newly constituted appellate Tribunal; interim order against precipitation continued for four weeks. Impugned: Order-in-Appeal u/s 107(11) dated 31.05.2023 (GST AP 89/2022-23, July 2017-March 2018) and consequential order dated 28.06.2023; demand Rs. 27,23,986 per Form GST DRC-07 (Revised) dated 16.10.2023. Keywords: withdrawal, Section 112 appellate remedy, GST appeal, interim order continuation.
What did the court decide?
Petition disposed of as withdrawn with liberty to avail appellate remedy under Section 112 of the Act before the newly constituted appellate Tribunal; interim order against precipitation continued for four weeks.