2024 (5) TMI 1373

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....ondent No. 3. 2. Heard Sri Anilkumar B. learned counsel for the petitioner and Sri P.N. Hatti, learned High Court Government Pleader for respondent Nos. 1 to 3-State. 3. Learned counsel for the petitioner contended that the petitioner has sought for exemption from payment of tax. The same was rejected by respondent No. 3 by passing the impugned order. The same is not a speaking order and therefore, there is violation of principles of natural justice. Moreover, respondent No. 3 had no jurisdiction to pass the impugned order and therefore the petitioner is before this Court. 4. Learned counsel for the petitioner has placed reliance on the decision of the Hon'ble Apex Court in Whirlpool Corporation Vs. Registrar of Trade Marks Mumbai ....

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....s that, the impugned order passed under Section 73 (9) of the Karnataka Goods and Services Tax Act, 2017 ("KGST Act" for short) and it is appealable under Section 107 of the KGST Act. Therefore the writ petition is not maintainable, accordingly he prays for dismissal of the writ petition. 7. Perused the materials on record. 8. When the question regarding maintainability of the writ petition was raised by learned High Court Government Pleader, learned counsel for the petitioner contended that there is violation of principles of natural justice and the order impugned is passed without any jurisdiction and therefore in view of the decision of the Hon'ble Apex Court in Whirlpool Corporation Supra, this Court can exercise the writ jurisdic....

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....king Section 107 of KGST Act. The petitioner could have raised all his defence before the Appellate Authority under Section 107 of the KGST Act. The petitioner has not chosen to do so but approached this Court without assigning any valid reasons. 12. When an effective and efficacious remedy, as provided under the statute to prefer an appeal under Section 107 of the Act is available, I do not find any justification for this Court to invoke the writ jurisdiction. Even though an attempt is made to contend that there is violation of principles of natural justice and the order is passed without jurisdiction, the same are urged only to bring the petitioner within the four corners of the decision of the Hon'ble Apex Court, relied on by the peti....