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        Case ID :

        2023 (12) TMI 1168 - HC - GST

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        Transporter Granted Opportunity to Present Case with Procedural Safeguards Under Mandated Timelines and Fair Hearing Principles HC granted relief by directing Adjudicating Officer to provide transporter statement within two weeks and schedule hearing within eight weeks. Court ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Transporter Granted Opportunity to Present Case with Procedural Safeguards Under Mandated Timelines and Fair Hearing Principles

                              HC granted relief by directing Adjudicating Officer to provide transporter statement within two weeks and schedule hearing within eight weeks. Court mandated fair process, allowing petitioner to present contentions and ensuring one director represents the entity during proceedings. The show cause notices were challenged but not immediately quashed, with focus on procedural fairness and natural justice principles.




                              Issues involved:
                              The petition challenges show cause notices dated 11 August 2023, seeking writs of Certiorari and Prohibition, and documents for fair adjudication.

                              Show Cause Notice Challenge:
                              The petition assails show cause notices dated 11 August 2023, requesting to quash and set aside the notices and prohibiting further action. The petitioner sought documents, specifically the statement of a transporter, crucial for their defense. The petitioner's request for these documents was deemed legitimate and in line with principles of natural justice.

                              Adjudication and Directions:
                              The court acknowledged the pending show cause notice and directed the Adjudicating Officer to provide the requested transporter statement within two weeks. The petitioner was permitted to present all contentions related to the notice. One director would represent the petitioner during the hearing, and the officer was instructed to set a hearing date within eight weeks for a decision in accordance with the law. The petitioner's compliance with officer requirements was mandated, and all parties' contentions were kept open for consideration.
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                              ActsIncome Tax
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