2024 (4) TMI 210

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rned Counsel. For the Respondent : Mr. Dominic Fernandez, learned Senior Standing Counsel for CBIC appearing for respondent Nos. 1 to 3; Ms. C. Rohini Smitha, learned Assistant Government Pleader for Commercial Taxes appearing for respondent No. 4 and Mr. B. Mukerjee, learned counsel appearing on behalf of Mr. Gadi Praveen Kumar, learned Deputy Solicitor General of India appearing for responden....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ch was highlighted by the learned counsel for the petitioner was that it violates principles of natural justice. According to the petitioner, he was deprived of the right of personal hearing which now has become part and parcel of the procedure to be adopted by the respondents before passing the Order-in-Original. In the instant case, learned counsel for the petitioner has contended that though th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ioner was granted ample opportunity prior to the passing of Order-in-Original, however, he did not avail the same and therefore, he cannot cry foul for not being given an opportunity of personal hearing. 5. Be that as it may, considering the contents of paragraph No. 14 of the impugned order, what primarily is reflected from the contents therein is that notices for personal hearing were issued ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Given the said circumstances of the case, we are of the considered opinion that it appears to be a case where because of technicalities, the notices for personal hearing seems to have not been served upon the petitioner and he has not been provided with a fair opportunity of personal hearing. 7. The Order-in-Original dated 28.11.2023, to the aforesaid extent deserves to be set aside and it is....