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2022 (3) TMI 545 - MADRAS HIGH COURTViolation of principles of natural justice - impugned orders have been passed without compliance of the mandatory requirements of Section 75(4) of the respective Goods and Service Tax enactments, 2017 - impugned orders proceeds as if the petitioner has not replied to the respective show cause notices which preceded the impugned orders - HELD THAT:- The petitioner has made a first attempt to reply to the show cause notice, after the impugned orders have been passed on 09.11.2021. The petitioner has an alternate remedy before the Appellate Commissioner under Section 107 of the respective Goods and Service Tax enactments. Considering the fact that the petitioner would be required to deposit only 10% of the amount as a condition for pre-deposit, the impugned order is quashed in turn, subject to the petitioner paying a sum of ₹ 7.5 lakhs within a period of 30 days from the date of receipt of copy of this order. If such deposit is made by the petitioner within such period, the respondents shall pass a fresh order after calling the petitioner for a hearing within a period of 60 days thereafter - the writ petition stands disposed off.
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