2024 (8) TMI 578

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....USTICE JYOTI MULIMANI For the Petitioner : (By Sri. Sangram. S. Kulkarni., Advocate) For the Respondents (by Sri. Shivaprabhu. S. Hiremath., AGA) ORAL ORDER Sri. Sangram S. Kulkarni., learned counsel for the petitioner and Sri. Shivaprabhu S. Hiremath., learned AGA for the respondents have appeared in person. Counsel for the petitioner submits that an application in I.A.No.2/2024 is....

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....S No.1495. Accordingly, I.A.No.2/2024 is allowed. 2. The short facts are these: The petitioner is a registered partnership firm incorporated on 01.01.2016 for carrying on the business of purchase, sales, and investments into all types of manufacturing and sales of ferrous and non-ferrous material trading in ferrous and non-ferrous material and manufacture, sales and servicing of equ....

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....pondent vide order dated 04.08.2020 dismissed the appeal. Thereafter, the authority concerned made the entry showing the name of the second respondent in the CTS records. Hence, the petitioner has filed the writ petition on several grounds as set out in the Memorandum of Writ Petition. 3. Learned counsel for the respective parties urged several contentions. Heard, the contentions urged on behal....

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....der on 29.06.2019. This would be irrespective of the fact as to whether the petitioner has asked for such a personal hearing or not. The order has been passed without giving any personal hearing to the petitioner and the same violates principles of natural justice and ex-facie contrary to the provisions of Section 75 (4) of the CGST Act. Therefore, the orders at Annexures-C and F are liable to ....