2024 (6) TMI 696

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....br>GST<br>HON&#39;BLE MR JUSTICE S SUNIL DUTT YADAV For the Petitioner (By Sri. Shankare Gowda M. N., Advocate) For the Respondents (By Sri. Hema Kumar K., Advocate For R1 To R4) ORDER PER The petitioner has called in questioned the liability of the petitioner as per order dated 29.12.2023 passed under Section 73 (9) of the Central Goods and Services Tax / Karnataka Goods and Services ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y opportunity including the one as contemplated under Section 75 (4) of the KGST Act before adverse orders are passed against him. 4. After hearing the matter for sometime, while noticing that a common order is passed with respect to the financial years 2017-18 and 2018-19, taking note of the contention that the petitioner was not granted an opportunity as contemplated under Section 75 (4) of t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r affording an opportunity as mentioned under Section 75 (4) of the KGST Act and to proceed in accordance with law. The question of entering into correctness of Annexures-&#39;N&#39; and &#39;P&#39; does not arise in light of substantive relief being afforded by setting aside the order at Annexure-&#39;H&#39;. 7. In light of remand of the matter, petitioner ought not to take up any contention o....