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2022 (4) TMI 186 - HC - GSTPrinciples of Natural Justice - whether the petitioner has been given an effective opportunity of hearing by non supplying the documents, data, demanded by the petitioner during the hearing before the adjudicating authority? - HELD THAT:- The petitioner is having the fundamental right of having the effective opportunity of hearing before imposing tax liability with interest and penalty. Although the relied documents were supplied with the show cause notice but the documents on which the petitioner wanted to rely in order to submit an effective reply to the show cause notice and strong defense in the pending proceedings was not been provided. Since there is a violation of principles of natural justice, therefore, the petitioner cannot be relegated to the appellant authority by way of appeal in light of the law laid down by the Apex Court in the case of M/S RADHA KRISHAN INDUSTRIES VERSUS STATE OF HIMACHAL PRADESH & ORS. [2021 (4) TMI 837 - SUPREME COURT] - the apex court has held that there are certain exceptions in the rule of alternate remedy including where the statutory authority has not acted in accordance with the provisions of law or acted in defiance of fundamental principles of judicial procedure or violation of principles of natural justice. The only ground on which the petitioner has filed this writ petition is that despite repeated demands the data collected from the laptop of Manish Verma were provided to him. However, it is not in dispute that the data and documents relied on in the show cause notice were provided to the petitioner. When any the noticee prays for fair trial then there should be effective participation in the entire trial by him also. The petitioner instead of appearing through a legal representative before the adjudicating authority was kept on corresponding for supply for entire data collected by the respondents during the search. No such demand was made by the person from whose possession the data was seized - Even otherwise appellate authority is competent to examine the effect non-supply of non relied upon documents/ data while deciding the appeal. Even otherwise there are details of the data demanded by the writ petitioner only for the sake of delaying the proceedings simply letters were sent. The grounds raised in this petition are available before the appellate authority to be raised in the appeal especially when other notice might have preferred an appeal against the impugned order. Petition dismissed.
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