2024 (10) TMI 952

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....he Respondent: Mr.T.N.C.Kaushik, Additional Government Pleader, for R1 ORDER This writ petition has been filed challenging the impugned order dated 25.04.2024 passed by the 1st respondent. 2. Mr.T.N.C.Kaushik, learned Additional Government Pleader, takes notice on behalf of the 1st respondent. By consent of the parties, the main writ petition is taken up for disposal at the admission stag....

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....be granted if the respondent intends to pass an adverse order against the petitioner. When such being the case, contrary to the provisions of aforesaid Section, the impugned order has been passed by the respondent and hence, he requests this Court to set aside the said impugned order. 5. On the other hand, the learned Additional Government Pleader appearing for the 1st respondent had also confi....

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.... the GST Act, wherein it has been stated that it is the bounded duty of the Authority concerned to provide an opportunity of personal hearing to the Assessee in the event of passing any adverse order. Hence, this Court is of the view that the impugned order was passed in violation of principles of natural justice since it is just and necessary to provide an opportunity to the petitioner to establi....