2025 (7) TMI 1390

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.... For the Respondent : Sri. Shivaprabhu Hiremath, Aga ORAL ORDER Learned Additional Government Advocate Sri. Shivaprabhu Hiremath accepts notice for respondents. 2. Heard the learned counsel Sri. K. M. Shivayogiswamy for petitioner and learned Additional Government Advocate Sri. Shivaprabhu Hiremath for respondent. Perused the writ petition papers. 3. Learned counsel for the petitione....

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....29AADCD7853L1Z2. There is some discrepancy in issuing notice and in the said circumstances, petitioner has not received any notice and he could not participate in the proceedings initiated under Section 73(9) of 2017 Act. 5. Per contra, learned Additional Government Advocate is not in a position to dispute the discrepancy in the GST registration number shown in Annexure-C, impugned order passed....

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....7 Act, the matter needs to be remanded to the respondent-Authorities for providing an opportunity to the petitioner and to participate further in the matter since it involves substantial right of the petitioner. Looking into the object of Section 75(4) of 2017 Act, the petitioner would be entitled for an opportunity. Hence, the following: ORDER a) Writ petition is allowed. b) ....