2024 (3) TMI 1217

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..... Y. R. Mishra with Mr. Padmakar Parkar. P.C.: 1. This petition under Article 226 of the Constitution of India is filed praying for the following reliefs:- "(a) that this Hon'ble Court be pleased to issue a writ of Certiorari or a writ in the nature of Certiorari or any other appropriate writ under Article 226 of the Constitution of India, calling for records pertaining to the impugned Order....

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....bove." 2. The primary contention as urged on behalf of the petitioner in assailing the order-in-original dated 13 May, 2021 passed by the Commissioner, CGST & Central Excise, Belapur-respondent is that the same has been passed in breach of the principles of natural justice. 3. We find much substance in the contention as urged on behalf of the petitioner as such infirmity is glaring and apparent....

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....the impugned order was never served on the petitioner by the respondent and that the petitioner received a photocopy of the impugned order-in-original on 09 February, 2023 by hand delivery from the office of the Deputy/Assistant Commissioner, CGST and Central Excise, Belapur Division - IV, to whom a copy of the same was marked by the respondent and accordingly, the petitioner had become aware of t....

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....e passing the impugned order, ought to have adopted the procedure not only to serve the show cause notice in the manner known to law, but also grant a fair and sufficient opportunity to the petitioner by issuing appropriate notices and only after granting an opportunity of a hearing and placing of all materials on record, an endeavour should have been made to pass appropriate orders. The principle....