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2023 (1) TMI 51 - HC - GSTLiability towards interest and penalty - It is a specific plea of the petitioner that detailed reply to the show cause notice was furnished and a request was also made for personal hearing to the Officer before adjudication of the matter - denial of principles of natural justice - HELD THAT:- A perusal of the impugned order would indicate that neither the reply of assessee was considered nor any opportunity of personal hearing was given. The Officer acted in a reckless illegal manner leading to unwarranted litigation being filed in the Court. Furthermore, we have serious reservations on the veracity of the dispatch register - Shri Hitesh Trivedi, Joint Commissioner, Circle Nimbahera is directed to personally remain present in the Court with the original record including the dispatch register on 15.12.2022 to show cause as to why cost should not be imposed upon him for nonperformance of duties enjoined upon him by law. List on 15.12.2022.
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