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2024 (11) TMI 449 - HC - GSTBreach of principles of natural justice - impugned order was issued without providing a personal hearing to the petitioner - HELD THAT - The reply dated 30.10.2023 of the petitioner is on record and the document contains an indication that the petitioner requested for a personal hearing. Even otherwise the statute mandates that a personal hearing be provided either if requested for or if an order adverse to the taxpayer is proposed to be issued. Since such personal hearing was not provided and the reply was not taken into consideration the order impugned herein calls for interference. The impugned order is quashed and the matter is remanded for re-consideration. The petitioner is permitted to resubmit the reply dated 30.10.2023 electronically on the portal of the respondents along with any additional documents. Such reply shall be re-submitted within a maximum period of ten days from the date of receipt of a copy of this order - Petition disposed off by way of remand.
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