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2022 (8) TMI 488 - BOMBAY HIGH COURTDisallowance of Input Tax Credit - petitioner has been given a proper hearing or not - order has been passed without proper notice to petitioner - principles of violation of natural justice - HELD THAT:- Since there is nothing to indicate that petitioner was given details about the findings received from the Investigation Branch and given an opportunity to explain or put forth petitioner’s case, petitioner has not been given a proper hearing and the order has been passed without proper notice to petitioner. It would also amount to breach of principles of natural justice. Therefore, the impugned order is hereby quashed and set aside and the matter is remanded for denovo consideration. Before passing any order, a personal hearing shall be given to petitioner with atleast seven working days advance notice - After the personal hearing, petitioner, should they wish to file written submissions recording what transpired during the hearing, those written submissions shall be submitted within three days after the personal hearing. Petition disposed off.
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