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2021 (7) TMI 337 - HC - GSTValidity of assessment order - clients were not provided adequate opportunity to submit the documents - violation of principles of natural justice - HELD THAT:- No doubt, the country was reeling under the COVID-19 pandemic, which may have caused inconvenience to petitioner in participating in the hearing. However, nothing prevented him from communicating this fact to the assessing authority and seek adjournment in the matter - the petitioner has annexed documents to show that bills were submitted prior to the introduction of GST Act, 2017 and it is claimed in view of taxes being deducted at source by the Government department the petitioner cannot be saddled with liability under GST Act. As such materials had not been placed before the assessing authority, the said authority had no occasion to consider tax liability from such angle. To strike a balance between the indolence of petitioner in not responding to the notice and participating in the hearing culminated in passing the impugned orders on one hand and the necessity of fair adjudication based on all relevant materials, the matter is remanded for fresh hearing subject to conditions. Petition allowed by way of remand.
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