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2023 (11) TMI 139 - BOMBAY HIGH COURTViolation of principles of natural justice - new SCN not served at new address which was appearing on the portal of the respondents - petitioner was not provided an opportunity of hearing - HELD THAT:- The impugned O-I-O dated 30th November 2022 has been passed without granting the petitioner an opportunity of hearing since the show cause notice was issued at the old address. Admittedly, the petitioner has informed the new address to the respondents which is evident from the registration certificate issued by the respondents. Therefore, the respondents ought to have issued the show cause notice at the new address and not at the old address. The impugned order, therefore, is passed without giving opportunity of hearing and, therefore ought to be quashed and set aside. The Order-in-Original dated 30th November 2022 is quashed and set aside - Petition disposed off.
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