2023 (8) TMI 1354

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....d as contemplated under Section 98(2) of the CGST Act/KGST Act without being admitted for detailed hearing. The petitioner's grievance with the order dated 29.11.2022, apart from the merits of the reasons assigned, is that its application is rejected without due opportunity to show cause against the reason assigned. 2. On the previous hearing date, Mr. Hema Kumar K, the learned Additional Government Advocate, had drawn the attention of this Court's order dated 16.04.2019 by a Single Judge of this Court in W.P.No.57937/2018 [United Breweries Limited vs. State of Karnataka] to assert that this petition may have to be placed before a Division Bench of this Court. Ms. Veena J Kamath and Mr. Hema Kumar K are heard in the light of the ....

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....mality, and the petitioner should have been informed that the application could be rejected without admission on the ground the corresponding contractual period has expired. Therefore, this Court is persuaded to opine that the opportunity of hearing contemplated is rendered a mere formality. The petitioner must therefore have appropriate liberty to file additional plea to show cause against such reasoning and the respondent must reconsider the application. 6. A coordinate bench of this Court, while considering the orders emanating under the provisions of Section 100 of the CGST/KGST Act in W.P.No.57937/2018, has held as follows: "The Hon'ble Apex Court in Columbia Sportswear Company, supra, has observed that a writ petition ....