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2023 (2) TMI 90 - HC - GSTPenalty for claiming input tax credit based on bogus tax invoices / debit notes - Section 74 of the TNGST Act, 2017 - sufficient opportunity to send the reply to the show cause notice not provided - principles of natural justice - HELD THAT:- This Court is of the considered view that the grounds raised by the petitioner stating that the petitioner has not been granted sufficient opportunity to send the reply to the show cause notice, which is dated 22.11.2022, has to be accepted. Under the impugned order, the reply dated 08.12.2022 has not been considered by the respondents. On a prima facie consideration, the show cause notice sent to the petitioner by the respondents is also bald and cryptic and the exact details of the violations committed by the petitioner have not been disclosed in the said show cause notice. The show cause notice has simply extracted the ingredients of Section 74 of the Act but the same does not disclose the details of the violations committed by the petitioner. This Court is of the considered view that the impugned order has been passed by total non application of mind to the reply dated 08.12.2022 submitted by the petitioner and therefore, the impugned order has to be necessarily quashed and the matter will have to be remanded back to the respondents for fresh consideration on merits and in accordance with law after affording a fair hearing to the petitioner, including granting them the right of personal hearing - Petition disposed off.
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