MAHALAXMI Vs. JOINT COMMISSIONER OF GOODS

JUDGEMENT

(1.) The petitioner - assessee is before this Court assailing the order at Annexure - A dtd. 18/5/2023 passed by the 1st respondent in appeal proceedings bearing No.GAST AP 50 / 2022-23 B-72.

(2.) Heard the learned counsel for the petitioner and the learned AGA for the respondents.

(3.) Being aggrieved by the order / demand issued by the 2nd respondent under Sec. 73(9) of the Karnataka Goods and Services Tax Act, 2017, the petitioner herein had preferred an appeal before the 1st respondent. The said appeal is disposed of vide the order Annexure - A dtd. 18/5/2023 by the appellate authority / 1st respondent. Assailing the same, the petitioner is before this Court.