2024 (4) TMI 1004

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d in this case: For the Petitioner: Mr. Gaurav Gupta, Advocate. For the Respondent: Mr. Arun Khatri, SSC with Ms. Shelly Dixit & Mr. Sahil Khurana, Department of CGST. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 28.12.2023 whereby the Show Cause Notice dated 24.10.2018 and 14.02.2020 have been disposed of. 2. A short counter affidavit filed by the respondent v....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... hearing was received. A notice was received on 07.11.2023 fixing a date for hearing on 07.11.2023 and on 22.11.2023. He submits that since no notice was received before 07.11.2023, no one could appear on behalf of the Petitioner for the said hearing and for 22.11.2023, a request was made for deferment because of the fact that the counsel was not available. 6. Thereafter, a notice dated 11.12.202....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....there is any office noting on the file of the case fixing the date of 18.12.2023, learned counsel respondent submits that no such office noting has been brought to his notice by the department or provided to him. He submits that the copy of notice dated 11.12.2023 annexed herein as "Annexure F" is the only notice evidencing the fixing of the date of hearing as 18.12.2023. 9. Perusal of notice dat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f India & Ors. 2004 (6) SCC 299 to contend that the principles of natural justice cannot be put in a straight jacket formula and in a given case the party would be required to show prejudice caused by non-compliance of the principles of natural justice. 12. Said reliance is misplaced for the reason that in the said case, the Supreme Court has held that once a party had proper notice and chose not....