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of <h1>Impugned order quashed for breach of natural justice; authority must consider DRC-06 reply, provide seized documents, grant hearing</h1> HC quashed the impugned order dated January 30, 2025, finding that Central GST authorities failed to consider the petitioner's detailed reply to the show ... Quashing of impugned order - supply of copy of the seized documents by the Central GST authorities during the search - authorities have failed to consider the reply of the petitioner - violation of principles of natural justice - HELD THAT:- The authority concerned has recorded that no defense reply to the show cause notice has been filed by the petitioner. However, it is clear from GST DRC-06 dated August 26, 2024 that a detailed reply to the show cause notice has been annexed along with the annexures. It is clear that the authorities have failed to consider the reply of the petitioner. This fact could not be controverted by the counsel appearing on behalf of the respondents - there has been clear violation of principles of natural justice, and therefore, the impugned order dated January 30, 2025 is quashed and set-aside with a direction upon the authority concerned to consider the reply to the show cause notice, grant an opportunity of personal hearing to the petitioner, and thereafter, pass a reasoned order in accordance with law. Petition disposed off. Writ petition under Article 226 sought: (A) certiorari to set aside the impugned order dated 30.01.2025; (B) certiorari to set aside DRC-07 dated 04.02.2025; and (C) mandamus directing supply of seized documents from search dated 09.09.2021. The authority's impugned order recorded that 'no defense reply to the show cause notice has been filed by the petitioner.' Record (GST DRC-06 dated 26.08.2024), however, showed a 'detailed reply to the show cause notice' with annexures, establishing that the authorities failed to consider the petitioner's reply. Respondents' counsel did not controvert this fact. The court found a clear 'violation of principles of natural justice' and held the impugned order dated 30.01.2025 is 'quashed and set-aside', directing the authority to consider the reply, grant an opportunity of personal hearing, and thereafter pass a reasoned order in accordance with law. Writ petition disposed accordingly.
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