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2022 (11) TMI 834 - HC - GSTGST in respect of development rights - Constitutional Validity of N/N. 4/2018-Central Tax (Rate) dated 25.01.2018 - vires to Section 148 of the CGST Act/ APGST Act - violation of the principles of natural justice - HELD THAT:- If tax payer has requested to grant personal hearing and the same was considered and granted. However, except this, in the impugned order, it is not specifically mentioned as to what date was fixed for personal hearing after filing reply by the petitioner and what happened on the date i.e., whether the petitioner and his counsel were present or not. Be that as it may, in the additional affidavit, at paragraph 4, it was mentioned that no opportunity for personal hearing was granted to the petitioner. The petitioner was not afforded an opportunity of personal hearing after he filed reply wherein he prayed for personal hearing. The reply itself is a detailed one which runs into several pages containing several factual details and some legal aspects. Therefore, the 1st respondent, ought to have afforded personal hearing to the petitioner so as to effectively adjudicate all the issues involved in the process of assessment. Since that was not done, the impugned order dated 25.07.2022 is liable to set aside. Petition disposed off.
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