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2020 (11) TMI 526 - HC - GSTPrinciples of Natural Justice - opportunity of hearing not provided - primary contention is that before passing Ext.P14 series of orders, the petitioner was not heard - whether there was actually a hearing extended to the petitioner or not? - HELD THAT:- Inasmuch as the impugned orders were passed without hearing the petitioner, the said orders cannot be legally sustained inasmuch as they have been passed in violation of the rules of natural justice. Accordingly, I quash Ext.P14 series of orders and direct the 7th respondent to pass fresh orders in lieu thereof, after hearing the petitioner. I also make it clear that the 7th respondent shall consider the objections raised by the petitioner with regard to jurisdiction, and the orders passed by him shall reflect a consideration of each of those objections raised by the petitioner on jurisdiction, as well as on the merits of the case. The 7th respondent shall pass fresh orders as directed within three months from the date of receipt of a copy of this judgment - application disposed off.
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