2024 (8) TMI 578

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....titioner : (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 filed for deletion of the name of the s....

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....wed. 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 equipment and machinery. From 01.07.2017, the GST was introd....

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.... 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 behalf of respective parties and perused the Writ papers with ut....

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....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 be quashed and accordingly, they are quashed. 5. The Writ of C....