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2020 (10) TMI 1098 - HC - GSTMaintainability of petition - appealable order or not - section 107 of the Central Goods and Services Tax Act, 2017 - allegation that the impugned order is without the opportunity of being heard as contemplated under the proviso to Rule 92[3] of the Central Goods and Services Tax Rules, 2017 - HELD THAT:- There is no dispute that the proviso contemplates right of hearing and this hearing has not been extended to the petitioner. It is settled law that the procedural safeguards have to be strictly adhered to, and in the absence of specific procedural safeguards, the principles of natural justice will have to be complied with. The provisions of Proviso to Rule 92[3] stipulate a right to be heard; and in the present case, this right, as accepted by the learned Additional Government Advocate, is not extended to the petitioner. Therefore, the order cannot be sustained and is required to be quashed on this short ground, and the case remanded for reconsideration. The proceedings are restored for consideration by the fourth respondent - matter on remand.
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