2023 (6) TMI 137

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....r>GST<br>HON&#39;BLE MR JUSTICE S SUNIL DUTT YADAV For The Petitioner (By Sri. Lakshmi Menon., Advocate) For The Respondents (By Sri. K. Hemakumar, Aga For R1 To R3, By Sri. Madanan S Palli, CGSC For R4.) ORDER 1. The petitioner has called in question the correctness of the order passed on 13.4.2023 under Sections 73(9), 50 & 122(2) of the Karnataka Goods and Services Tax Act (KGST) / ....

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....e period prescribed under Section 73(8) of the Act and rightly not been considered. It is further contended that, Section 75(4) of the Act requires request for an opportunity of hearing and as the request for opportunity of hearing having been made in the reply has been rejected, question of complying with the mandate of Section 75(4) of the Act does not arise and accordingly, submits that no case....

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.... considered. Clearly there is violation of the mandate under Section 75(4) of the Act and the submission of the learned counsel for the Revenue that the request for personal hearing was made out in the reply, which having been rejected, the request for personal hearing is also to be rejected is a hyper technical interpretation which has resulted in rejection of the opportunity under Section 75(4) ....