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of <h1>Ex parte order quashed for breach of natural justice; show-cause notice re-adjudicated with fresh hearing and limited reply</h1> HC quashed and set aside the ex parte order for breach of natural justice and remanded the matter for fresh adjudication. The show-cause notice of 30 ... Violation of principles of natural justice - Seeking to quash and set aside the ex-parte Order - no hearing at all was given to the Petitioner before adjudication of the Show Cause Notice and passing of the impugned Order - HELD THAT:- Considering the fair stand taken by the State, the impugned Order is quashed and set aside. The Show Cause Notice dated 30th September, 2023 shall be adjudicated afresh after giving a hearing to the Petitioner. It is informed that a Reply to the Show Cause Notice has already been filed by the Petitioner and which is dated 27th October, 2023. If Petitioner wants to file any Additional Reply, they are free to do so within a period of two weeks from today, failing which no further reply shall be filed by the Petitioner. The Deputy Commissioner of State Tax, Bandra West, 501 GST, shall thereafter fixed a date for hearing and only thereafter shall pass any order on the Show Cause Notice. Petition disposed off. Petition challenged ex-parte Order No. ZD2708240638620 dated 22nd August, 2024 passed in Form DRC/07 on two grounds: (1) no hearing was afforded before adjudication of the Show Cause Notice dated 30th September, 2023; and (2) the Show Cause Notice demanded Rs. 4,33,46,253/-, whereas the impugned order directed payment of Rs. 20,84,54,770/-, contrary to Section 75(5) of the CGST/MGST Act, 2017 which restricts confirmation of demand to amounts and grounds specified in the notice. The State conceded that the impugned order could be set aside and the matter remanded. The Court 'quashed and set aside the impugned Order dated 22nd August, 2024' and directed that the 'Show Cause Notice dated 30th September, 2023 shall be adjudicated afresh after giving a hearing to the Petitioner.' Petitioner may file an additional reply within two weeks; the Deputy Commissioner shall fix a hearing date before passing any order. The Rectification Application ARN AD270924011050K is disposed of as infructuous. Costs to be ordered. All substantive contentions are left open for adjudication.
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