2022 (6) TMI 655

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....PTA LAW ASSOCIATES(9818) FOR THE PETITIONER(S) NO. 1,2 MR TRUPESH KATHIRIYA, LD.ASSTT. GOVERNMENT PLEADER FOR THE RESPONDENT(S) NO. 1,2 ORDER ( PER : HONOURABLE MR. JUSTICE A. J. DESAI ) 1. Rule. Mr.Trupesh Kathiriya, learned AGP waives service of Rule on behalf of the respondents. 2. With the consent of the learned advocates appearing for the respective parties, the matter is taken....

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....s. That the petitioner received Notice under section 129(3) of the Central Goods and Services Tax Act,2017 and the State/Union Territory Goods and Services Tax Act,2017/ under section 20 of the Integrated Goods and Services Tax Act,2017 dated 06/01/2022, calling upon the petitioner why penalty could not be levied as referred in the said Notice and asked him to appear before the authority on 13/01/....

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....has passed the order without giving an opportunity of hearing to the petitioner. It is amply clear from the Notice as well as impugned order that the authority has passed the order on the date of issuance of the Notice itself. It is clear that the petitioner was not heard before passing the order and therefore, he would submit that it is a case of breach of principles of natural justice, having no....