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2023 (9) TMI 3 - HC - VAT and Sales TaxViolation of principles of natural justice - entitlement to exemptions as per SRO 246 of 1998 dated 20.08.1998 - invocation of suo moto powers of revision under Section 12 of the GST Act, 1962 - HELD THAT:- The court being satisfied that the impugned order has been passed by the respondent in violation of the principle of natural justice, the petitioner having not been heard the petition is required to be allowed on that score alone. The petitioner has challenged the order of the respondent No. 2, impugned in the present petition, on various other grounds, which also relate to the competency of the said respondent to invoke the revisional powers under the GST Act and the period within which it could be exercised qua the proceedings which came to be initiated against the petitioner - the Court is of the view that as these grounds are required to be decided qua the other facts that have emerged in the proceedings it is in the fitness of things that the petitioner should take all these pleas which he has taken in the present petition and also urged before the court to take the same before the respondent No. 2 who had passed the impugned order. Petition allowed by way of remand.
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