The petitioner has sought for issuance of appropriate writ to declare the collection of tax, penalty and cess by the respondent to be in violation of the provisions of CGST Act, 2017, KGST Act, 2017 and Circular No.41/15/2018-GST dated 13.04.2018. Further relief is sought for issuance of writ of certiorari to quash GST DRC-07 dated 15.07.2020 and for issuance of writ of mandamus to direct the respondent to refund the tax, penalty and cess amounting to ₹ 18,13,254/- collected from the petitioner is also sought for.

2. Various contentions are advanced. The principal contention is that the order passed under Section 129(3) of the CGST Act was not uploaded in the portal and certified copy was not issued despite request by the petitioner.

3. Learned Additional Government Advocate appearing for the respondent has specifically contended that the order was communicated to the authorized representative of the petitioner. However, it is submitted upon instructions from Mr.Kulkarni, Assistant Commissioner of Commercial Taxes (Enforcement), Tumakuru, who is present in the Court that due to technical glitch the uploading of the order was not possible.

4. Learned Additional Government Advocate upon instructions submits that the certified copy would be issued within a week of the release of this order.

5. Learned counsel for the petitioner submits that, if the certified copy is issued and the petitioner is permitted to file an appeal against such order within the period of limitation prescribed, the grievance of the petitioner would be substantially redressed.

6. Taking note of the said submission, without entering into the detailed hearing and in light of the undertaking by the respondent to issue a fresh certified copy, the petition is disposed off.  

7. It is made clear that after certified copy is issued, the petitioner would be at liberty to take appropriate steps of legal redressal within the time permitted under law to be reckoned from the date of issuance of fresh certified copy of the impugned order.