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2025 (2) TMI 670 - HC - GSTViolation of natural justice - appellant was not given an opportunity of being heard while passing the impugned order - HELD THAT - On a consideration of the matter however it is found that in response to Ext.P2 notice the appellant had submitted Ext.P4 reply and in the said reply he had also requested for a period of 15 days to file clarifications to one of the issues raised in the show cause notice. In Ext.P3 summary of show cause notice that was sent along with the show cause notice the date by which the reply had to be submitted was indicated as 27.12.2024 and the personal hearing was fixed at 12.10 p.m. on 06.01.2025. There are no reason to take a different view from that taken by the learned Single Judge to find that Ext.P6 order was not passed in violation of the rules of natural justice. Appeal dismissed.
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