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2022 (12) TMI 812 - HC - GSTViolation of principles of natural justice - Rejection of transitional credit - proper opportunity of hearing was not afforded - reply to show cause notice not given - HELD THAT:- In the present case, order against the petitioner has been passed without submission of reply to show cause notice. There is dispute with regard to the service of notice through mail. According to the petitioner, the mail ID was of an employee, who was no longer in service whereas according to the respondents, the mail ID was one which was supplied by the petitioner to the department. Further, we have gone through the memo of appeal filed by the petitioner against the order of adjudication and we find that substantial grounds have been raised. In our opinion, those grounds ought to be considered in its proper perspective. The Hon’ble Supreme Court in the case of UNION OF INDIA & ANR. VERSUS FILCO TRADE CENTRE PVT. LTD. & ANR. [2022 (7) TMI 1232 - SC ORDER] has issued general directions to the Goods and Service Tax Network (GSTN) to open common portal for filing concerned forms for availing transitional credit through TRAN-1 and TRAN-2 for two months which period expires on 30.11.2022. The orders dated 12.12.2019 and 04.03.2021 are set aside with the direction that respondents shall provide facility to the petitioner for filing form TRAN-1 within the above extended period and shall not refuse to accept the same if so filed - petition allowed.
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