Bangalore Golf Club Vs Commercial Tax Officer (Karnataka High Court)
petitioner was not granted an opportunity as contemplated under Section 75(4) of the KGST Act- orders set aside to provide fair hearing under KGST Act
In Bangalore Golf Club Vs Commercial Tax Officer, the Karnataka High Court set aside a GST order issued under Section 73(9) of the CGST/KGST Act for the financial years 2017-18 and 2018-19. The petitioner, Bangalore Golf Club, challenged the order dated 29.12.2023, arguing that they were not granted an opportunity for a fair hearing as required under Section 75(4) of the KGST Act. The petitioner also contested the legality of clubbing two financial years into a single order. The court found that the absence of a hearing constituted a breach of procedural fairness and remanded the case to the Commercial Tax Officer for fresh consideration. The court clarified that setting aside the order did not address the petitioner’s contention regarding the clubbing of financial years, and all issues remain open for reconsideration. The petitioner is required to appear before the respondent on 22.06.2024 without further notice, and the question of limitation will not be raised due to the remand. The petition was disposed of, and all contentions were preserved for future proceedings.
