2024 (12) TMI 1395

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....etitioner and learned Assistant Government Pleader Mr. Raj Tanna for the respondent. 2. By this petition under Articles 226 & 227 of the Constitution of India, the petitioner has prayed to quash and set aside the impugned order dated 29.12.2021 passed by the respondent - Adjudicating Authority on the ground of violation of principles of natural justice as no oral hearing in the matter was afforded to the petitioner. 3. The brief facts of the case are that the petitioner was doing trading business of all kinds of Iron and Scrap material. Summons under Section 70 of the Central / State Gujarat Goods and Service Tax Act, 2017 (for short 'the CGST Act'), was issued on 18.06.2020. The petitioner filed reply in response to the summons on 24....

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.... SCC 1", wherein it is held that there is no bar to writ jurisdiction if there is violation of principles of natural justice. 6. It was therefore submitted that the matter may be remanded back to the respondent - Adjudicating Authority to provide personal hearing to the petitioner and after hearing the petitioner, a fresh denovo order may be passed. 7. On the other hand, learned Assistant Government Pleader Mr. Raj Tanna for the respondent submitted that the opportunity of hearing was provided to the petitioner as recorded in the impugned order. He relied upon Para-3.7 of the impugned order to submit that though the petitioner was requested to produce all the evidence at the time of issuance of show cause notice, the same were not pro....