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    <title>2025 (5) TMI 222 - KARNATAKA HIGH COURT</title>
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    <description>Karnataka HC set aside an order dated 21.03.2022 passed by the 2nd respondent regarding a show cause notice issued under Section 73 of Finance Act, 1994 read with Section 174 of CGST Act, 2017. The court found that the respondent failed to consider the petitioner&#039;s submissions and contentions properly, and did not provide adequate opportunity of hearing, violating principles of natural justice. The matter was remitted back to the 2nd respondent for fresh consideration in accordance with law. The petition was partly allowed by way of remand.</description>
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      <description>Karnataka HC set aside an order dated 21.03.2022 passed by the 2nd respondent regarding a show cause notice issued under Section 73 of Finance Act, 1994 read with Section 174 of CGST Act, 2017. The court found that the respondent failed to consider the petitioner&#039;s submissions and contentions properly, and did not provide adequate opportunity of hearing, violating principles of natural justice. The matter was remitted back to the 2nd respondent for fresh consideration in accordance with law. The petition was partly allowed by way of remand.</description>
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