9911796707
TMI Blog2024 (11) TMI 1405X X X X Extracts X X X X X X X X Extracts X X X X ..... order has been passed in a mechanical manner. Order bearing No. CTO/LGSTO-510/2023- 24/8814 dated 08.12.2023 by the 1st respondent (Annexure-D) is quashed - writ petition is allowed in part. - HON'BLE MR. JUSTICE C.M. POONACHA For the Petitioner: (By Sri H. R. Kambiyavar, Advocate for Patri Shahikala K. And Smt. Joshna P. Dhanave, Advocates) For the Respondents (By Sri Shivaprabhu S. Hiremath, AGA for R1, R3 And R4; Sri Venkatesh M. Kharvi, Advocate for R2; Sri Girish Hulmani, Advocate For R5). ORAL ORDER (PER: THE HON'BLE MR. JUSTICE C.M. POONACHA) The present writ petition is filed seeking for the following reliefs: i. To declare and strike down Section 16 (2) (c) of the CGST/SGST Acts as being unconstitutional, the same being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. 3. The factual matrix leading to the present writ petition is that the petitioner is a registered dealer under the provisions of the Central Goods and Service Tax Act, 2017 [ CGST ] as well as the Karnataka Goods and Service Tax Act, 2017 [ KGST ] and is engaged in the supply of Electrical Transformers, Structures, other tubular steel poles for electric transmission and distribution lines and supply of services like works contract services, etc. It is the case of the petitioners that the 1st respondent issued a show cause notice dated 31.03.2023 (Annexure-D to the writ petition) under Section 73 of the KGST Act and Section 50, 73 (9) of the CGST Act as also Rule 142 (1a). The petitioner replied to the same vide reply dated 10.11.2023 (An ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same. 7. It is further relevant to note that the petitioner, in its reply has specifically sought for a personal hearing. Further, Section 75(4) of the KGST Act specifically stipulates that an opportunity of hearing shall be granted where a request is received in writing. It is not forthcoming from the order dated 08.12.2023 that a personal hearing has been afforded as sought for by the petitioner. 8. Hence from a bare perusal of the order dated 08.12.2023 it is clear that the 1st respondent has not applied its mind and the said order has been passed in a mechanical manner. 9. In view of the aforementioned, the following: ORDER a) The writ petition is allowed in part. b) Order bearing No. CTO/LGSTO-510/2023- 24/8814 dated 08.12.2023 by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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