2023 (3) TMI 374 - HC - GST

Violation of principles of natural justice (audi alterem partem) - petitioner submits that the order was passed without giving any reasonable opportunity of hearing to the petitioner - HELD THAT:- It does not appear that there was any bona fide intention on the part of the petitioner to produce the documents as sought for. The petitioner went on buying time by submitting repeated requests for adjournment. The Order-in-Original was passed on September 14, 2021. Even thereafter the petitioner chose not to file the appeal within the prescribed period.

The Corona Pandemic substantially ebbed in the year 2021 and as opportunity was given for virtual hearing, the petitioner ought to have availed the same. The conduct of the petitioner does not appear to be a bona fide one. At such a belated point of time, the Court is of the opinion that, the matter is not required to be remanded back to the authority for reconsideration.

The writ petition fails and is hereby dismissed.