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2019 (4) TMI 463 - HC - VAT and Sales TaxPrinciples of natural justice - it is contended that the Deputy Commissioner becomes functus officio once he exercises the power vested under Section 17(7) - Held that:- The writ petition ought to have been considered on merits based on the contentions raised relating to Section 17(7) of the KGST Act. But it was dismissed only based on another judgment, which relates to the question of the legality of Section 174 of the KGST Act. Therefore we are inclined to remit the matter to the Single Judge for a fresh consideration and disposal. The writ petition is restored back on the files of this court.
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