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2023 (12) TMI 512 - BOMBAY HIGH COURTViolation of principles of natural justice - impugned order is passed without an opportunity of a personal hearing being granted to the petitioner - contrary to Section 75(4) of the Central Goods and Services Tax Act, 2017 - HELD THAT:- The impugned order is passed contrary to the principles of natural justice as recognised by the provisions of Section 75(4) of the CGST Act and, therefore, it satisfies one of the parameters for exercising discretion of this Court to entertain the petition inspite of there being an alternate remedy of an appeal. This is a clear case where the adjudicating officer was required to take into consideration the specific request as made by the petitioner that an opportunity of personal hearing be granted to the petitioner. When such specific plea was taken, a mechanical approach was adopted by the adjudicating officer in only noticing the box where inadvertently the petitioner had put a tick mark on ‘No’. Thus, this was not a case where the petitioner had expressly waived its right of personal hearing. In the absence of the petitioner waiving its right of a personal hearing, the provisions of Section 75(4) of the CGST Act were squarely applicable and accordingly, an obligation was cast on the adjudicating officer to grant an opportunity of hearing to the petitioner. Thus, the petitioner having not been granted hearing, the impugned order would be required to be held to be in breach of the principles of natural justice and ex-facie contrary to the provisions of Section 75(4) of the CGST Act. Respondent no. 3 shall grant an opportunity of personal hearing to the petitioner and after considering all contentions of the petitioner, pass an appropriate order in accordance with law. The aforesaid exercise be undertaken by respondent no. 3 within a period of four weeks from the date of hearing - impugned order set aside - petition allowed.
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