2024 (12) TMI 443

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....writ in the nature of mandamus directing the Respondents to No.2 to revive the appeal bearing No. AD2905240155063 and hear it in accordance with law. ii) A writ of certiorari quashing the order dated 31.08.2024 bearing No. JDN/CR/No.118/2024 ANNEXURE-J-1 passed by the Respondent No.2. 2. It is the case of the petitioner that being aggrieved by the order passed under Section 73 (9) of the Central Goods and Service Tax, 2017 ['CGST']/Karnataka Goods and Service Tax, 2017 ['KGST'] R/w Rule 142 (5) of the KGST Rules, 2017, dated 31.10.2023 (Annexure-D) passed by the 1st respondent/Commercial Tax Officer ['CTO'], the petitioner has preferred an appeal under Section 107 of the KGST Act, which has been numbered as Appeal No. GST-165/20....

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....d 31.08.2024 as well as was justified in initiating proceedings in Crl.Misc.No.73/2024. Hence, he seeks for dismissal of the writ petition. 6. The submissions of both the learned counsel have been considered and the writ petition papers have been perused. 7. The relevant factual matrix is undisputed inasmuch as being aggrieved by the order dated 31.10.2023 (Annexure-D to the writ petition), the petitioner has preferred an appeal in Appeal No. GST-165/2024-25/B-338 on 10.05.2024 before the second respondent - Appellate Authority. It is forthcoming that the petitioner has also paid the pre-deposit amount of Rs. 71,353/-. It is relevant to note that in the said appeal the second respondent has issued the endorsement dated 20.08.2024 (Ann....

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....ant to note that consequent to the appeal being filed by the petitioner, the Appellate Authority was required to give an opportunity of hearing to the petitioner as contemplated under Section 107 (8) of the KGST Act and thereafter conduct further proceedings in the appeal in accordance with Section 107 of the KGST Act. 9. The endorsement dated 20.08.2024 does not notify the petitioner of a date of hearing of the appeal and hence the second respondent-Appellate Authority erred in passing the subsequent order dated 31.08.2024 (Annexure-J to the writ petition). 10. Having regard to the aforementioned, it is just and proper that the petitioner be afforded an opportunity of hearing in the appeal filed by him before the second respondent in....