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2021 (2) TMI 431 - HC - GSTViolation of principles of natural justice - petitioner submits that the second respondent without hearing the petitioner and without providing an opportunity has passed the impugned order which is in contravention of principles of natural justice - Assessment period is May-2019 - HELD THAT:- From the perusal of the Annexure-B, the second respondent without providing an opportunity to the petitioner has passed the impugned order. Thus, impugned order passed by the second respondent is in contravention of principles of natural justice. Hence, the impugned orders deserves to be set aside only on the ground of violation of principles of natural justice. The matter is remitted to the second respondent to reconsider the appeal afresh after hearing the parties and pass appropriate order in accordance with law - Petition allowed by way of remand.
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