Shri Balusa Dattusa Choudhari (Ex-Director) vs. The Commercial Tax Officer
Held
The Court held that the Appellate Authority erred in passing the rejection order without affording the petitioner an opportunity of hearing as contemplated under Section 107(8) of the KGST Act. The endorsement did not notify a hearing date.
Facts
The petitioner filed an appeal against an order under Section 73(9) of the CGST/KGST Act. The Appellate Authority issued an endorsement indicating the appeal was filed belatedly and then passed an order rejecting the appeal without a proper hearing. The petitioner claimed they had no notice of these orders.
Key Issues
Whether the Appellate Authority properly afforded an opportunity of hearing to the appellant before rejecting the appeal for being filed belatedly. Whether the proceedings initiated subsequent to the flawed endorsement and rejection order are valid.
Sections Cited
Section 73, Section 107, Rule 142(5)
AI-generated summary — verify with the full judgment below
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NC: 2024:KHC-D:17499 WP No. 107101 of 2024
IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH
DATED THIS THE 28TH DAY OF NOVEMBER, 2024
BEFORE THE HON'BLE MR. JUSTICE C.M. POONACHA
WRIT PETITION NO.107101 OF 2024 (T-RES)
BETWEEN:
SHRI BALUSA DATTUSA CHOUDHARI (EX-DIRECTOR), AGE: 69 YEARS, OCC: BUSINESS, M/S. CHOUDHARI DRUG DISTRIBUTORS PRIVATE LIMITED, F-02, FIRST FLOOR, SRI LAXMI SANKUL, CTS NO 1, 558/B2, C.D.E MARUTI GALLI, BELAGAVI – 590 008. R/O: 146/4A, H. NO. 44, 1ST CROSS, VIVEKANAND NAGAR, GOKAK, DIST: BELAGAVI – 591 307. …PETITIONER (BY SRI SHREEVATSA HEGDE, ADVOCATE)
AND:
THE COMMERCIAL TAX OFFICER, (AUDIT)-6, BELAGAVI, REPRESENTED BY BHASKAR R. HOSAKOTI, COMMERCIAL TAX INSPECTOR, SUMOULYA SOUDHA, 2ND FLOOR, CUB ROAD, BELAGAVI – 590 001. 2. JOINT COMMISSIONER APPEALS DIVISION, THE COMMERCIAL TAX OFFICE, (APPEL)-6 BELAGAVI SUMOUYA SOUDHA CLUB ROAD, BELAGAVI – 590 001. 3. THE UNION OF INDIA, R/BY ITS SECRETARY DEPARTMENT OF FINANCE. …RESPONDENTS (BY SRI SHIVAPRABHU S. HIREMATH, AGA FOR R1 AND R2; SRI SHIVARAJ S. BALLOLI, ADVOCATE FOR R3)
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