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2022 (9) TMI 937 - GST
Principles of natural justice - no personal hearing was given to the petitioner - non-speaking order - difference between the purchase and sale details - HELD THAT:- On perusal of the materials, it is seen that the petitioner has filed this writ petition within a period of appeal. Further, the petitioner in his reply filed an annexure showing the difference of calculation. In the impugned order, there is no reason given for why the petitioner's calculation was not considered. The petitioner’s submission in the show cause notice reply is that 'by a technical hitch'. The petitioner requires a personal hearing. Further, from the impugned order, it is seen that department has questioned the classification, which needs personal hearing and perusal of the documents and thereafter, detailed order to be passed.
This Court finds that by cryptic non-speaking order, an impugned order cannot be passed. Hence, the impugned order is hereby set aside. The petitioner is to be given an opportunity for personal hearing and thereafter, on the documents submitted by the petitioner, the issue can be decided - Petition disposed off.