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2020 (8) TMI 414 - HC - GSTLevy of penalty u/s 129 (3) of the Central Goods and Services Act, 2017 - Principles of natural justice - sufficient and reasonable opportunity of being heard not provided to the petitioner - HELD THAT:- Without going into the legal and factual aspects of the matter, it can be seen from the impugned order at Annexure-E that several documents and circumstances which were neither referred to nor enumerated in the show cause notice at Annexure-B4 have been relied upon by the respondent No.1 in the impugned order. It is not in dispute that no opportunity of personal hearing was given to the petitioner before passing the impugned order - The material on record also indicates that several documents relied upon by the respondent No.1 in the impugned order at Annexure-E were neither brought to the notice of the petitioner nor was he permitted to cross-examine the witnesses with reference to the said documents. In the absence of sufficient and reasonable opportunity being granted in favour of the petitioner, the impugned order is clearly in contravention of principles of natural justice and that the same deserves to be set aside on this ground - matter deserves to be remitted back to the respondent No.1 to consider and dispose off the same afresh in accordance with law - Petition allowed by way of remand.
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