2025 (7) TMI 457

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....IAN THOMAS For the Appellant : K.N. Sreekumaran, P.J. Anilkumar and S. Jafferali For the Respondent : Adv. V. Girishkumar, Standing Counsel JUDGMENT Petitioner is a wholesale dealer in building materials and is registered under the Goods and Services Tax Act. During scrutiny of the returns for the financial year 2020-21, since certain anomalies were noticed, a show cause notice was iss....

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...., the learned counsel for the petitioner as well as Sri. l V. Girishkumar, the learned Standing Counsel for the respondents. 3. A perusal of Exhibit-P3 summary of show cause notice dated 27.11.2024 reveals that petitioner was granted time to file a reply by 27.12.2024 and the date of hearing was fixed at 12.10 p.m. on 06.01.2025. The venue was also specifically mentioned therein. In the reply n....

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....tice in not granting an opportunity of hearing. Failure to avail an opportunity of hearing is different from not granting such an opportunity. When the latter amounts to violation of the principles of natural justice, the former is a default on the part of the person who is proceeded against, which cannot be regarded as failure to grant an opportunity of hearing. The contention of the petitioner t....