2022 (12) TMI 1101

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....GP For Commercial Tax TG ORDER PER THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN Heard Mr. Prahlad Gadipelli, learned counsel for the petitioner and Mr. L.Venkateswar Rao, learned counsel for the respondents. 2. By filing this petition under Article 226 of the Constitution of India petitioner has assailed legality and validity of the order dated 05.05.2022 passed by the Assistant Commissi....

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....,951.00 under CGST and Rs.36,21,951.00 under SGST has been confirmed. The aforesaid orders show that show cause notice was first issued to the petitioner on 30.04.2021 and reminder was issued thereafter on 02.06.2021 and almost after a year the impugned orders came to be passed. Learned counsel for the petitioner submits that no notice of personal hearing was issued to the petiti....

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....econdly, an opportunity of hearing is granted where any adverse decision is contemplated against such person. Prima facie, when an adverse order is proposed or contemplated, the person concerned is required to be given an opportunity of hearing. At this stage, Mr. L.Venkateswara Rao, learned counsel for the respondents prays for time to ascertain as to whether any notice was issued to the....

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....hat on 19.01.2021 the GST registration of the petitioner was cancelled. Therefore, petitioner could not access the common portal. 6. On due consideration, we are of the view that it would only be in the interest of justice if the petitioner is granted an opportunity of hearing by the Assistant Commissioner before passing a fresh order in accordance with law. 7. In view of the above, we set a....