2024 (7) TMI 419

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..... tation of the petitioner has not been addressed by the authority - violation of principles of natural justice - HELD THAT:- The respondents states that he has no objection if the court relegates the matter to respondent No. 4 - Joint Commissioner, O/o the Commissioner CGST and Central Excise, to examine the matter as per law. The writ petition is disposed off with an observation that if the petiti .....

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..... Respondent 2 to consider the representation issued by the petitioner to the respondent 2 and direct the respondent 2 to pass appropriate order and consequently direct the respondent 2 to remit the additional GST component to the petitioner within a reasonable specified period, as may be deemed fit and proper by the Hon'ble High Court; 3. It appears from the record that the petitioner, a regis .....

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..... itioner sought the additional 6% GST from UPEIDA, which was denied on 20.03.2023. Learned counsel for the petitioner submits that UPEIDA s actions, by not paying the revised GST rate, are arbitrary and illegal, necessitating interference by this court. In this backdrop, learned counsel for the petitioner states that the petitioner has already made a detailed representation before respondent No. 4 .....

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