2024 (7) TMI 808

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....s. For the Respondent Through: Mr. Avishkar Singhvi, ASC, Mr. Shubham Kumar, Mr. Vivek Kumar Singh, Mr. Naved Ahmed, Advocates. VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, praying that directions be issued to the respondent to restore its GST registration. The petitioner also impugns an order dated 30.05.2022 (hereafter the impugned order) whereby the p....

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.... to file reply within the stipulated period or fails to appear for personal hearing on the appointed date, its case would be decided on the basis of the available record and on merits. 3. It is important to note that the SCN did not indicate any date, time or venue for the personal hearing. The impugned order was passed pursuant to the aforesaid SCN. The petitioner failed to respond to the SCN. C....

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....at since there is no dispute that the petitioner failed in statutory compliances, the impugned order cannot be assailed. However, he is unable to dispute that the petitioner was not afforded any personal hearing as the SCN did not indicate any date, time or venue for the same. Thus, undisputedly, the principles of natural justice were not complied with. 7. In view of the above, we consider it app....