2024 (9) TMI 44

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....ce Krishnan Ramasamy For the Petitioner : Mr. G. Natarajan For the Respondents : Mr. C. Harsha Raj Additional Government Pleader (T) ORDER The present Writ Petition is filed for the issuance of a Writ of Certiorari, to call for records relating to impugned order bearing GSTIN.33AACCA4371K1ZR/2017-2018, dated 26.12.2023 passed by the First Respondent and quash the same. 2. The learne....

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....rned to 28.12.2023. On 28.12.2023, when the petitioner went in person to attend the personal hearing, they were informed that the order was passed on 26.12.2023 confirming the demand as proposed in the show cause notice. The petitioner has duly sought an adjournment for the personal hearing fixed and the adjournment was also granted. However, without informing the petitioner and given them another....

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....e learned counsel for the petitioner as well as the learned Additional Government Pleader for the respondent and perused the materials on record. 5. Considering the fact that though the petitioner sought for an adjournment for personal hearing to establish their case, the impugned order came to be passed without providing an opportunity to the petitioner, which is clear violation of principles ....