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2023 (5) TMI 9 - BOMBAY HIGH COURTBreach of principles of natural justice - Non-service of SCN - notices have been returned “left” - Lock down period - HELD THAT:- Petitioners were not served. Once the authority was aware that the Petitioner was not served as notices have been returned “left”, then the such notices cannot be made foundation of passing an adverse order as such order would amount to passing an order without notice. Also, during lock-down period, where even issuance of physical service or notices were difficult. Keeping this aspect in mind and since the Petitioner was seeking opportunity of hearing, on the earlier date we had put the Petitioner to notice that indulgence, if any, of this nature would be subject to Petitioner demonstrating bonafide by depositing certain amount. The Petitioner had sated that 7.5% of the dues had the Petitioner filed an appeal would be 6 lacks and the Petitioner had deposited the amount of Rs. 4 lacks in the Registry of this Court. Considering the totality of the circumstances, it is opined that Petitioner has demonstrated his benefits and an opportunity needs to be given to the Petitioner to put forth his case. The proceedings stand restored to file of the concerned Commissioner. The amount of Rs. 4 lacks deposited in this Court stands transferred to the adjudicating authority, subject to further orders to be passed in the proceeding - petition allowed.
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