2022 (6) TMI 655 - GST

Head Note / Extract:
Violation of principles of natural justice - opportunity of hearing not provided - levy of penalty - HELD THAT:- It is clear from the record that Notice as well as order impugned was passed on the same date i.e. 06/01/2022. An opportunity of hearing has not been afforded to the petitioners and therefore, it is in breach of principles of natural justice. The petition requires consideration and hence, the same is allowed. The impugned order dated 06/01/2022 passed by respondent No.2 is hereby quashed and set aside. The petitioner shall appear before the authority within a period of three weeks from the date of receipt of this order - Petition allowed by way of remand.