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2023 (10) TMI 581 - HC - GSTViolation of principles of natural justice - non-speaking order - no grounds raised by the petitioner, discussed in the impugned order - one-line order - HELD THAT:- This Court is of the considered opinion, it is a non-speaking order. Therefore, the impugned order passed by the respondent is quashed. The matter is remitted back to the respondent to consider the petitioner's case in the light of M/S. REFEX INDUSTRIES LIMITED, M/S. SHERISHA TECHNOLOGIES PVT. LTD. VERSUS THE ASSISTANT COMMISSIONER OF CGST & CENTRAL EXCISE, THE SUPERINTENDENT OF CENTRAL TAX, BANK MANAGAR, BANK MANAGAR, ICICI BANK [2020 (2) TMI 794 - MADRAS HIGH COURT] and pass an order after affording opportunity of personal hearing to the petitioner. The said exercise shall be completed within a period of four months (4) from the date of receipt of a copy of this order. This Writ Petition is disposed of.
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