Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be discontinued soon
Home
2025 (3) TMI 941 - HC - GSTSeeking to quash SCN and an adjudication order - no proper opportunity to be heard provided - violation of principles of natural justice - HELD THAT - It appears that the show-cause notice is quite detailed one setting out all the necessary particulars about what the petitioner was to respond to. Here personal hearings were offered to the petitioner by giving notices not only at the address of the petitioner by post but also through email ID provided by the petitioner. Once the petitioner received at least one such notice even belatedly he ought to have been sure about which authority he was to appear before. In spite of several notices the petitioner failed to appear before the adjudicating authority. Therefore this Court cannot use its discretion to grant any special opportunity to the petitioner especially when there were serious laches on his part in not responding to the notices for hearing. Application dismissed.
|