2020 (8) TMI 414

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.... M. Kalwad, Advocate For the Respondents : Sri Shivaprabhu Hiremath, AGA ORDER This petition is filed seeking quashing of the impugned penalty order at Annexure-E bearing No. No. ACCT/ENF-2/HBL/ORD 04/2019-20 dated 25.11.2019 in Form GST OV 09 by the respondent No.1 under Section 129 (3) of the Central Goods and Services Act, 2017 (for short 'the Act') and for other relief's. 2.I have heard Sr....

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.... opportunity to the petitioner, the respondent NO.1 has proceeded to pass the impugned order at Annexure-E placing reliance upon several documents which were never brought to the notice of the petitioner prior to passing of the impugned order. It is therefore, contended that apart from other legal and factual infirmities contained in the impugned order, the same is in total contravention of the pr....

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.... dispute that no opportunity of personal hearing was given to the petitioner before passing the impugned order. The material on record also indicates that several documents relied upon by the respondent No.1 in the impugned order at Annexure-E were neither brought to the notice of the petitioner nor was he permitted to cross-examine the witnesses with reference to the said documents. Further, no o....

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....ed; (ii)The matter is remitted back to the respondent No.1-Assistant Commissioner for fresh disposal in accordance with law after hearing the petitioner on all aspects of the matter including the documents relied upon by the respondents and by affording sufficient and reasonable opportunity to the petitioner to contest the proceedings; (iii)The respondent No.1 is directed to furnish copies of ....