2024 (10) TMI 1453

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..... 12,75,021.54 towards SGST and CGST each in lieu of confiscation of goods found during search conducted at the premises of the petitioner. 2. Learned counsel for the petitioner submits that present is a case of violation of principle of natural justice wherein, the notice dated 01.01.2024 was issued for 8.1.2024, when though an exhaustive reply was filed by the petitioner on 3.1.2024, opportunity of personal hearing with effective assistance of Advocate was sought and it was indicated that matter may be taken up after first week of February, 2024 as the arguing counsel on account of health condition would be available in February, 2024. 3. Another show cause notice dated 1.2.2024 was issued wherein, petitioner was required to appear on 6....

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....ons levelled in the show cause notice and on the said count also, the order impugned is bad. 8. It was prayed that for failure to grant opportunity of personal hearing, the order impugned be set aside and the matter may be remanded back to the authority. 9. Reliance has been placed on Shubham Steel Traders v. State of U.P. & others (Writ Tax No. 199 of 2024) decided on 21.02.2024. 10. Learned counsel for the respondents supported the order impugned. It has been submitted that twice show cause notice was issued and repeatedly time was sought and therefore, it cannot be said that the petitioner was not offered opportunity of personal hearing. On failure to avail the opportunity, the petitioner cannot allege violation of principle of natura....