2023 (12) TMI 833

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....t. For the Respondent No. 4 : Mr. Rahul Sarda. ORDER :- 1. This petition filed under Article 226 of the Constitution of India seeks various reliefs, however at the time of hearing of the proceedings learned counsel for the Petitioner has prayer clause (a) of the petition which reads thus:- "(A) That Your Lordships may be pleased to issue a Writ of Certiorari or any other appropri....

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....ccupied by the Petitioner. The Petitioner came to know about the proceedings from his suppliers and, therefore, such letter was addressed. The Petitioner in the said letter also requested for an adjournment of 30 days, so as to enable him to make submissions and for personal hearing. The Respondents handed over the hard-copy of the show cause notice dated 27th June 2022 to the authorised represent....

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....tural justice and the mandate of the provision of Section 75(4) of the CGST Act. The Petitioner further submitted that since there is a gross violation of principles of natural justice, this Court ought to exercise its jurisdiction under Article 226 of the Constitution of India and not relegate the Petitioner to an alternate remedy. Thus, the Petitioner has prayed for quashing of the impugned orde....

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.... Petitioner vide letter dated 26th June 2023 seeking 30 days time for making submissions and for personal hearing. The impugned order came to be passed within two weeks from the date of application for adjournment without the Respondents replying to the request for adjournment of the Petitioner. In our view, the Respondents ought to have replied to the adjournment request in writing before proceed....