Tax Exemption Order Upheld: Administrative Decision Validated Despite Challenge, Statutory Appeal Procedures Strictly Enforced Under Section 107

SC dismissed the writ petition challenging a tax exemption order. The court found no violation of natural justice, confirmed the Assistant Commissioner's jurisdiction under KGST Act, and rejected the petition for bypassing statutory appeal procedures under Section 107.

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Issues involved:
The petitioner seeks writ of certiorari to quash an order rejecting tax exemption, alleging violation of natural justice and lack of jurisdiction.

Violation of natural justice:
The petitioner argued that the impugned order lacked a speaking order and violated principles of natural justice. However, the court found that a show cause notice was issued, the petitioner responded, and the order provided detailed reasoning, concluding that there was no violation of natural justice.

Jurisdiction of respondent No. 3:
The petitioner contended that respondent No. 3 had no authority to pass the order. The court clarified that respondent No. 3, the Assistant Commissioner of Commercial Taxes, was indeed the competent authority under the Karnataka Goods and Services Tax Act, 2017, rejecting the petitioner's argument of lack of jurisdiction.

Maintainability of writ petition:
The court addressed the maintainability of the writ petition, emphasizing that the petitioner failed to utilize the statutory appeal provision under Section 107 of the KGST Act. Despite claims of natural justice violation and lack of jurisdiction, the court dismissed the writ petition, stating that bypassing the statutory remedy was unjustified and could set a precedent for circumventing established legal procedures.

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