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    <title>2023 (5) TMI 9 - BOMBAY HIGH COURT</title>
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    <description>The Court quashed the Order-in-Original passed by the Commissioner of CGST and Central Excise due to a breach of natural justice principles. The Petitioner, facing challenges during the lockdown, deposited dues with the Court to demonstrate good faith. The Court restored the proceedings to the Commissioner, directing the Petitioner to appear for a suitable hearing date. The decision was based on procedural fairness, leaving the proceedings to be decided on their merits.</description>
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      <description>The Court quashed the Order-in-Original passed by the Commissioner of CGST and Central Excise due to a breach of natural justice principles. The Petitioner, facing challenges during the lockdown, deposited dues with the Court to demonstrate good faith. The Court restored the proceedings to the Commissioner, directing the Petitioner to appear for a suitable hearing date. The decision was based on procedural fairness, leaving the proceedings to be decided on their merits.</description>
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