M/S Rays Power Infrastructure Private Limited vs. The Assistant Commissioner Ov Commercial Taxes (Lgs TO -510)
Held
The Court found that the impugned order was passed mechanically without proper application of mind and without considering the petitioner's reply or granting a personal hearing. Therefore, the order was quashed.
Facts
The petitioner challenged an order passed by the Assistant Commissioner of Commercial Taxes under Section 73 of the KGST/CGST Act. The petitioner argued that their reply to the show cause notice was not considered and that they were denied a personal hearing.
Key Issues
Whether the impugned order was passed in compliance with principles of natural justice and statutory provisions regarding consideration of reply and personal hearing.
Sections Cited
Section 73, Section 75(4)
AI-generated summary — verify with the full judgment below
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NC: 2024:KHC-D:16704 WP No. 103407 of 2024
IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH
DATED THIS THE 14TH DAY OF NOVEMBER, 2024
BEFORE
THE HON'BLE MR. JUSTICE C.M. POONACHA
WRIT PETITION NO.103407 OF 2024 (T-RES)
BETWEEN:
M/S. RAYS POWER INFRASTRUCTURE PRIVATE LIMITED, 1ST FLOOR BUILDING, B.B.NAGAR, KUSTAGI, DIST: KOPPAL, REPRESENTED BY ITS DIRECTOR, SRI ASHISH S/O. BHAGCHAND JAIN, AGED ABOUT 36 YEARS. GSTIN 29AAFCR3720A1ZR …PETITIONER (BY SRI H. R. KAMBIYAVAR, ADVOCATE FOR PATRI SHAHIKALA K. AND SMT. JOSHNA P. DHANAVE, ADVOCATES)
AND:
THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (LGS TO -510), KINNAL ROAD, KOPPAL – 583 231. 2. THE UNION OF INDIA, REPRESENTED BY ITS FINANCE SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI – 110 001. 3. THE STATE OF KARNATAKA, REPRESENTED BY ITS FINANCE SECRETARY, VIDHANA SOUDHA, BENGALURU – 560 001. 4. THE COMMISSIONER OF COMMERCIAL TAXES IN KARNATAKA, VANIJYA THERIGE KARYALAYA, 1ST MAIN, GANDHINAGAR, HANGARAKI Location: High Court of Karnataka NC:
The judgment continues below.
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