2024 (5) TMI 1373

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....r 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 and others AIR 1999 SC 22 in support of hi....

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....n 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 jurisdiction. 9. The first contention taken by learned co....