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2022 (11) TMI 1122 - HC - GSTMaintainability of petition - Petition has been filed beyond the statutory period of limitation for filing appeal - violation of principles of natural justice - HELD THAT:- The pre-assesment notice in DRC-01 has been issued on 25.05.2022 and the order proceeds on the basis of the petitioner's reply filed on 08.02.2022 in response to a verification of the petitioner's return in Form ASMT – 10. Admittedly, the petitioner has not responded to notice dated 25.05.2022. Be that as it may, it was incumbent upon the authority under Section 74 of the Goods and Services Tax Act, 2017 to have heard the petitioner in person, prior to passing of the impugned order. That apart, the impugned order rejects the explanation tendered by the petitioner vide reply dated 08.02.2022 by way of a cryptic one liner stating 'dealer reply was verified and not accepted so far' - the confirmation of proposals in the manner as aforesaid, leaves me in no doubt that the impugned order is liable to be set aside. Petition allowed.
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