9911796707
TMI Blog2024 (9) TMI 1392X X X X Extracts X X X X X X X X Extracts X X X X ..... GST - Invocation of revisional jurisdiction conferred u/s 108 of KGST Act - HELD THAT:- Though several contentions have been urged by both sides in respect of their respective claims, having regard to the undisputed fact that the petitioner was not notified nor provided any opportunity by respondent No. 3 before passing the impugned order purporting to invoke Section 108 of KGST Act, it is deemed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er in the nature of a writ of certiorari; b) Grant any other relief in favour of the petitioner that this Hon'ble Court deems fit in the facts and circumstances of the present case. 2. Heard learned counsel for the petitioner and learned counsel for the respondent and perused the material on record. 3. A perusal of the material on record will indicate that pursuant to the Order of Detention da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty of Rs. 25,000/- upon the petitioner. It is the grievance of the petitioner that despite order passed by respondent No. 2 - Appellate Authority levying penalty only to an extent of Rs.25,000/-, respondent No. 3 illegally, unilaterally, arbitrarily and without jurisdiction or authority of law proceeded to pass the impugned order dated 18.03.2024 without either notifying the petitioner nor p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f KGST Act and submits that there is no merit in the petition and the same is liable to be dismissed. 7. Though several contentions have been urged by both sides in respect of their respective claims, having regard to the undisputed fact that the petitioner was not notified nor provided any opportunity by respondent No. 3 before passing the impugned order purporting to invoke Section 108 of KGST A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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