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    <title>2025 (3) TMI 546 - KERALA HIGH COURT</title>
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    <description>The HC set aside the impugned orders due to violations of natural justice principles, specifically the lack of a fair hearing and failure to inform the petitioner about the reassignment of the case to a different officer. The Court found that the show cause notice was deficient in specifying hearing details, and the procedural irregularity of not notifying the petitioner about the reassignment further vitiated the orders. The Court directed the second respondent to issue fresh orders under Section 73 of the CGST Act after providing the petitioner an opportunity for a hearing.</description>
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      <description>The HC set aside the impugned orders due to violations of natural justice principles, specifically the lack of a fair hearing and failure to inform the petitioner about the reassignment of the case to a different officer. The Court found that the show cause notice was deficient in specifying hearing details, and the procedural irregularity of not notifying the petitioner about the reassignment further vitiated the orders. The Court directed the second respondent to issue fresh orders under Section 73 of the CGST Act after providing the petitioner an opportunity for a hearing.</description>
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