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2023 (8) TMI 1355 - MADRAS HIGH COURTViolation of principles of natural justice - refund claim denied - immediately after the SCN was issued the petitioner paid the entire penalty - amount impugned order passed without providing any opportunity to the petitioner - HELD THAT:- For the alleged violation of Central Goods and Services Tax, the petitioner was issued with show cause notice on 18.11.2022 directing the petitioner to appear before the Authority on 19.11.2022, however, without providing any opportunity to the petitioner the respondent has passed the impugned order on 18.11.2022 itself, which is clear violation of principles of natural justice. The impugned order dated 18.11.2022 is set aside and the matter is remanded back to the respondent for fresh consideration - petition allowed by way of remand.
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