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2023 (4) TMI 700 - HC - GSTCancellation of GST registration of petitioner - Alleged wrongful claim of ITC and wrongful distribution of ITC benefit - Opportunity of hearing provided to the petitioner - violation of principles of natural justice - HELD THAT:- It is beyond cavil that a summary of a show cause notice cannot be a substitute of a proper show cause notice and would entail violation of principles of natural justice. In the absence of clear charges upon which the person so alleged is required to answer, proper opportunity to defend itself stands denied. It is also apparent from the materials on record that contrary to the requirement of Section 75(4) and (5) of the Act and the ratio rendered on the very subject by this Court in the case of M/s Godavari Commodities Ltd. [[2022 (4) TMI 1026 - JHARKHAND HIGH COURT]], no opportunity of hearing was granted to the petitioner before passing an order which is adverse to him - It also appears that the relied upon documents which forms the basis of passing of the impugned order, have not been supplied to the petitioners. Let it be made clear that that writ petitions have been decided only on the ground of violation of principles of natural justice and failure to follow the procedure prescribed under the Act - petition allowed.
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