AdvertisementCalcutta Tube Centre Vs Commercial Tax Officer (Karnataka High Court) The Karnataka High Court considered a writ petition challenging, among other things, an appellate order passed under Section 107 of the Karnataka Goods and Services Tax Act, 2017 relating to a GST penalty in Form GST MOV-09. The petitioner’s counsel filed a memo seeking permission to withdraw the writ petition with liberty to approach the newly constituted Goods and Services Tax Appellate Tribunal (GSTAT). According to the memo, when the writ petition was instituted, although Sections 109 and 112 of the Central Goods a...