2024 (10) TMI 1303

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....GST<br>Hon&#39;ble Mr. Justice Krishnan Ramasamy For the Petitioner : Mr. N. V. Balaji For the Respondents 1 & 2 : Mr. V. Prashanth Kiran Government Advocate (Taxes) COMMON ORDER Since the issue involved and the relief sought in both the Writ Petitions are identical in nature, the same were heard together and disposed of vide this common order. 2. Challenging the impugned orders dated 29.04.2....

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....or personal hearing on 19.01.2024 at 11.30 a.m. The main contention of the learned counsel for the petitioner is that the said summary show cause notice was raised on the petitioner&#39;s GST common portal. Since the new consultant of the petitioner was unaware of the proceedings, the petitioner was unable to appear for personal hearing. Therefore, the first respondent passed an impugned order dat....

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.... sent by the petitioner, he submitted that the petitioner had failed to appear for personal hearing, which led to the passing of the present impugned orders. Therefore, the reason assigned by the petitioner for non-appearance of personal hearing due to change in the new consultant is not acceptable. Hence, he submitted that appropriate orders may be passed by this Court. 5. Heard the learned coun....

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....be passed without affording any opportunity of personal hearing to the petitioner to establish its case, thereby violating the principles of natural justice and that it is just and necessary to provide an opportunity to the petitioner to establish their case on merits and in accordance with law. 7. For the reasons stated above and a sum of Rs. 1,30,00,000/- was already debited from the petitioner....