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2023 (8) TMI 1354 - HC - GSTValidity of rejection of Advance Ruling application - application rejected without due opportunity to show cause against the reason assigned - violation of principles of natural justice - HELD THAT:- This Court is of the considered view that opportunity of hearing as contemplated under Section 98(2) cannot be an empty formality, and the petitioner should have been informed that the application could be rejected without admission on the ground the corresponding contractual period has expired. Therefore, this Court is persuaded to opine that the opportunity of hearing contemplated is rendered a mere formality. The petitioner must therefore have appropriate liberty to file additional plea to show cause against such reasoning and the respondent must reconsider the application. The question whether even a petition filed against the Advance Ruling Authority’s order under Section 98(2) or 98(4) of the CGST Act/KGST Act could be considered in its full import in an appropriate case, but for the present, this Court is of the considered view that as the interference is with the Advance Ruling Authority’s order under Section 98(2) of the CGST Act/KGST Act on the ground of denial of opportunity of hearing as contemplated under the Statute which inheres the principles of natural justice, this petition need not be placed before a Division Bench. The petition is allowed in part, and the respondent’s order dated 29.11.2022 [Annexure-A] rejecting the petitioner's application for advance ruling without admitting it for detailed consideration is quashed and the application is restored for reconsideration with due opportunity to the petitioner.
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