2024 (9) TMI 1392

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....>Dated:- 10-9-2024<br>WRIT PETITION NO. 20966 OF 2024 (T-RES) - -<br>GST<br>HON&#39;BLE MR JUSTICE S.R.KRISHNA KUMAR For the Petitioner (by Smt. Veenakamath, Advocate for Sri. Govindraya Kamath K., Advocate (VC)). For the Respondents (By Sri. Hemakumar K., AGA for Respondents). ORAL ORDER In this petition, petitioner seeks the following reliefs: "a) Set aside the impugned proc....

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.... passed by respondent No. 1 under Section 129 of the KGST Act. Subsequently, vide release order dated 08.12.2023, the subject goods were released and delivered in favour of M/s. Bosch Limited on 08.12.2023. 4. Aggrieved by the order dated 02.12.2023, the petitioner filed an appeal before respondent No. 2, Appellate Authority under Section 107 of KGST Act, which was allowed by respondent No. 2 v....

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.... dated 21.05.2024 will indicate that respondent No. 3 has purportedly invoked revisional jurisdiction under Section 108 of KGST Act. According to learned counsel for the petitioner, the very invocation of the revisional jurisdiction under Section 108 of KGST Act is without jurisdiction or authority of law and the impugned order is illegal, arbitrary and violation of principles of natural justice. ....

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....in accordance with law. 8. In the result, I pass the following: ORDER i) The petition is hereby allowed. ii) Impugned order at Annexure-A dated 21.05.2024 passed by respondent No. 3 is hereby quashed. iii) Liberty is reserved in favour of respondent No. 3 to take necessary steps in accordance with law subject to all just exceptions and defences available to the petitioner and after ....