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2022 (5) TMI 785 - HC - GSTViolation of principles of natural justice - allegation that the petitioner has committed fraud and claimed input tax credit without movement of the vehicle through the check post. - case of petitioner is that the impugned proceedings came to be issued without furnishing the material relied upon by the authority concerned while directing the petitioner to pay tax - HELD THAT:- From the judgment of the Division Bench in BGR Energy Systems Limited v. Assistant Commissioner, Commercial Taxes, Large Tax Payer Unit [2009 (4) TMI 850 - ANDHRA PRADESH HIGH COURT], it is very clear that a person proceeding must know that he is required to meet the allegations, which may lead to certain action being taken against him. Apart from that the Bench also held that an opportunity must be given to enable to controvert correct or comment on the evidence or information that may be relevant to the decision. A notice which does not mention the particulars, on which the case against the person is based, cannot provide a foundation for the proceedings that follow. As the order impugned herein refers to Exs.P1 and P2, which were never supplied to the petitioner at any point of time, it can be said without hesitation that the same will be in violation of principles of natural justice. It may be true that the petitioner has committed a grave offence but any order passed without providing an opportunity to defend his case would be in violation of the procedure established by law. The matters are remanded back to the 4th respondent to deal with the same afresh after furnishing the material relied upon and after giving an opportunity of personal hearing to the petitioner - Petition allowed by way of remand.
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