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2021 (2) TMI 194 - HC - GSTPrinciples of Natural Justice - validity of assessment orders - petitioner has not been afforded an effective opportunity of hearing in the matter - HELD THAT:- he petitioner has not been afforded an effective opportunity of hearing in the matter. The order has been passed exparte. The petitioner has placed on record a medical certificate dated 05.03.2020 certifying that the partner of the petitioner firm was suffering from ‘Infective Hepatits’ and on bed rest between 06.09.2019 and 18.02.2020. - It is not in dispute that the petitioner has received the orders of assessment and filed statutory appeals on 28.02.2020 with a delay of 30 days/ Applications seeking condonation of delay were also filed. However, on 13.03.2020, the appeals were returned for the reason that they were not filed online, date of receipt of orders was not produced and pre-deposit of 10% of the disputed tax was not effected. Around then, the COVID pandemic struck and the petitioner appears to have lost sight of proceedings thereafter. In the interim, a bank account of the petitioner also appears to have been attached in July, 2020. The impugned orders have been passed without the petitioner having been extended an effective opportunity of hearing to put forth its contentions - appeal allowed by way of remand.
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