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2023 (2) TMI 652 - HC - GSTViolation of principles of natural justice - non-speaking orders - no reasons have been given for rejecting the petitioner's replies in the impugned assessment orders - HELD THAT:- This Court is of the considered view that the principles of natural justice has been violated by the respondent before passing of the impugned assessment order for the following reasons: a) No reasons have been given by the respondent for rejecting the petitioner's objections raised in the replies all dated 19.10.2022; b) Personal hearing was afforded to the petitioner even before the replies were received by the respondent; c) They are non-speaking orders. Only after receipt of the reply and only in cases where the respondent contemplates an adverse decision against the petitioner, a personal hearing will have to be granted and not before a reply is received from the petitioner, that too when the reply has been duly acknowledged in the impugned orders. The matters are remanded back to the respondent for fresh consideration on merits and in accordance with law - Petition allowed by way of remand.
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