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2023 (4) TMI 1115 - GUJARAT HIGH COURTPenalty u/s 271(1)(c) - defective notice u/s 274 - shorter period of less than 24 hours - Non affording the opportunity of hearing to the parties, which has resulted into imposition of huge amount of penalty - HELD THAT:- Notice u/s 274 read with section 271(1)(c) of the Act had been issued and the petitioner was asked to appear in person or through a duly authorised representative at 11:00 a.m. on 29.11.2022. This show cause notice as to why the order imposing penalty be not made u/s 271(1)(c) of the Act gives less than 24 hours to the petitioner, whereby it had asked the petitioner to appear in person or through a duly authorised representative. This shorter period of less than 24 hours can be termed as a pure and simple breach of principles of natural justice. It appears that on 28.11.2022, request was made for adjournment and the same is also reflected from the portal of the Tribunal and that such a request had been made to adjourn the hearing by few days. Without paying any heed to the same, when the order impugned has been passed, the Court requires to interfere. the petition is allowed. The impugned order of penalty is quashed and set aside.
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