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2024 (3) TMI 1269 - HC - GSTViolation of principles of natural justice - challenge to Summary Order passed without issuance and service of DRC-01 - opportunity of hearing to the Petitioner not afforded - HELD THAT:- Having regard to the materials produced by the petitioner, the objection raised by Mr. Ashok Kumar Yadav, the learned Senior SC-I as to maintainability of this writ petition must be rejected. This is quite a well-settled preposition that the jurisdiction of the writ petition under Article 226 of the Constitution of India is plenary in nature and without any fetters, much less any technical objection. In WHIRLPOOL CORPORATION VERSUS REGISTRAR OF TRADE MARKS, MUMBAI & ORS. [1998 (10) TMI 510 - SUPREME COURT], the Hon’ble Supreme Court clearly indicated that in cases where the order has been passed in breach of natural justice or the Authority passing the order lacks jurisdiction the writ petition is maintainable. Even so, statutory remedy to the aggrieved party is not always a ground not to entertain the writ petition. Having regard to the materials on record, it is opined that the matter needs to be remitted back to the State Tax Officer who shall pass an appropriate order after affording an opportunity to the petitioner-Firm to place its defence by filing his reply to the notice dated 20th September 2021. Therefore, summary order dated 9th April 2022 is quashed. The petitioner-Firm shall be at liberty to produce the materials which form part of this writ petition and any other material in support of its defence. Petition disposed off by way of remand.
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