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M. NAGAPRASANNA
S. B. MANJUNATH S/O G. BARAMAPPA – Appellant
Versus
EXCISE COMMISSIONER IN KARNATAKA – Respondent
ORDER :
1. The petitioner is before this Court calling in question an order dated 13.06.2024, passed by respondent No. 1, the Appellate Authority-Commissioner of Excise in the Sate of Karnataka and the consequential order of the Deputy Commissioner of Excise dated 05.07.2024.
2. Heard Sri G.K. Bhat, learned senior counsel along with Smt. Sudha D. learned counsel for the petitioner, Sri Radha Ramaswamy, learned Additional Government Advocate for respondent Nos. 1 and 2 and Sri Mohan Bhat, learned counsel for respondent No. 3.
3. Facts in brief, germane, are as follows:
4. This is called in question by respondent No. 3 who had sought to file an appeal against the petitioner for shifting of the business from on
The court established that any administrative action affecting rights must comply with the principles of natural justice, including the right to a fair hearing.
Administrative orders must provide clear reasoning and specify durations to comply with natural justice principles, ensuring transparency and fairness.
Suspension of a bar licence without disclosing relevant materials and failing to specify a duration violates principles of natural justice, rendering the order unsustainable.
The main legal point established in the judgment is the requirement for compliance with the provisions of the SGST Act and the CGST Act, including the consequences of clerical errors in filling up fo....
The cancellation of a license under the Odisha Excise Act, 2008 without providing reasonable notice or opportunity to be heard violates the principles of natural justice, rendering the order invalid.
The State Government holds the authority to regulate excise shop locations and close them without notice if due procedure was followed.
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