2026 (8) TMI 76

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....HYAY For the Petitioner : Mr. Rohit Arora, learned counsel For the Respondents : Ms. Puja Banga, learned Standing JUDGMENT: (per Sri Manoj Kumar Gupta, C.J.) 1) The present writ petition has been filed assailing the order passed by respondent No. 2 under Section 73 of the Uttarakhand Goods and Services Tax Act, 2017, the recovery citation dated 22.02.2025 and, also for a direction t....

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....response to the show-cause notice has resulted in violation of the principles of natural justice and, therefore, the order of the adjudicating authority deserves to be quashed. 4) A counter-affidavit has been filed on behalf of the Department and in which it has not been disputed that in the show-cause notice issued to the petitioner the last date fixed for submission of the reply was 23.10.202....

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....t since the petitioner did not appear on the date fixed therefore reply was not considered is also not sustainable in law. In case the reply was submitted by the petitioner it becomes the duty of the adjudicating authority to consider the same while passing the adjudication order even though if the petitioner was not present at the time of hearing. Thus, we find gross violation of the principles o....