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2023 (9) TMI 766 - HC - GSTViolation of principles of natural justice - impugned order preceded a SCN but has concluded the proceedings by holding that the petitioner had not participated in the personal hearing - HELD THAT:- The decision of the Hon'ble Supreme Court in M/s.Dharampal Satyapal Limited Vs. Deputy Commissioner of Central Excise, Gauhati and others, [2015 (5) TMI 500 - SUPREME COURT] stating that there cannot be any straight jacket formula as far as the violation of principles of natural justice is concerned, cannot be applied to the facts of the case. The decision of the Hon'ble Supreme Court prima facie cannot be applied to the facts of this case. To take such an extreme view as was contended by the learned Government Advocate for the respondent by applying the ratio therein in the context of GST law would amount to dilution of the safeguards under the statute. The legislature has itself provided for safeguards under the statute at each stage of the proceeding. Therefore, such safeguards cannot be diluted. The impugned order is quashed and the case is remitted back to the respondent to pass a fresh order on merits and in accordance with law within a period of six weeks from the date of receipt of a copy of this order - Petition allowed by way of remand.
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