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2022 (3) TMI 491 - HC - GSTViolation of principles of natural justice - Issuance of undated notice under Section 73(1) of the C.G.S.T/ U.P.G.S.T. Act, 2017 - reasonable time to the petitioner to submit his reply to the show cause notice granted or not - HELD THAT:- In view of the application of the petitioner dated 16.11.2021, the respondent No.3 should have granted a reasonable time to the petitioner to submit his reply to the show cause notice. Thus, non-compliance of principles of natural justice renders the impugned order to be unsustainable. The impugned order dated 27.11.2021 under Section 73(9) of the C.G.S.T/U.P.G.S.T. Act, 2017 passed by the respondent No.3, is hereby quashed. The matter is remitted back to the respondent No.3 to pass an order afresh in accordance with law - Petition allowed by way of remand.
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