9911796707
TMI Blog2024 (6) TMI 696X X X X Extracts X X X X X X X X Extracts X X X X ..... s 73 (9) of the Central Goods and Services Tax / Karnataka Goods and Services Tax Act, 2017 - opportunity of hearing not provided - violation of principles of natural justice - HELD THAT:- While noticing that a common order is passed with respect to the financial years 2017-18 and 2018-19, taking note of the contention that the petitioner was not granted an opportunity as contemplated under Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s per order dated 29.12.2023 passed under Section 73 (9) of the Central Goods and Services Tax / Karnataka Goods and Services Tax Act, 2017 (for short 'CGST/KGST Act') by respondent No. 1 for the tax periods of 2017-18 and 2018-19. The petitioner has also sought for setting aside of the notification dated 13.07.2022 at Annexure-'N' as well as notification dated 06.04.2023 at Annexu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g note of the contention that the petitioner was not granted an opportunity as contemplated under Section 75 (4) of the KGST Act when the order passed seems to be adverse to the interest of the petitioner, it would meet the ends of justice by setting aside the order on the ground that the petitioner is afforded an opportunity of hearing and to remit the matter back for fresh consideration before r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Annexure-'H'. 7. In light of remand of the matter, petitioner ought not to take up any contention on the ground of limitation. Petitioner to appear before respondent No. 1 without further notice on 22.06.2024. 8. I.A. No. 1/2024 for dispensation is allowed. Petitioner is dispensed with production of certified copy of Annexures-N and P taking note that in the present case, there is no adju ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
