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2023 (7) TMI 96 - MADRAS HIGH COURTViolation of the principles of natural justice - petitioner was not given an opportunity to put forward his case - Sun Steels is an existent firm with a GST registration or not - HELD THAT:- When the matter had come up for admission, learned counsel for the petitioner pointed out that the fact, based on which the show cause notice has been issued that the supplier of the petitioner was non-existent, stands disproved by the fact that the said supplier viz., Sun Steels is registered under GST and they have also paid tax in respect of the supply made to the petitioner. Therefore, had the petitioner been afforded an opportunity of personal hearing, he could have clarified the same to the respondent. This fact has not been refuted by the respondent. Considering the fact that the petitioner has not been afforded an opportunity of personal hearing to produce his documents, particularly when the petitioner is in possession of the documents to disprove the claim of the petitioner, the impugned order has to necessarily be set aside and accordingly, is set aside - matter is remitted back to the respondent for fresh consideration - Petition allowed by way of remand.
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