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2020 (12) TMI 357 - HC - GSTPrinciples of natural justice - impugned Order of Assessment cum Penalty cum Interest passed by the First Respondent without affording reasonable opportunity to the Petitioner - HELD THAT:- The petitioner received the notice for final hearing, dated 06.11.2019, by way of a registered post on 12.11.2019. Immediately thereafter, he contacted his Tax Consultant, who was at Hyderabad. The Tax Consultant informed him that it is not possible for him to come over from Hyderabad to Proddatur on a day’s notice, as he has to adjust his work. So he himself prepared an adjournment letter informing the facts and sought 15 days’ time for attending the hearing. The petitioner went to the office of respondent No.1 on 13.11.2019 in the afternoon but the officer was not present. He stayed there and met the officer before the closing hours, who informed that the impugned order has already been passed. The argument of the learned counsel for the petitioner that deciding the matter without hearing the petitioner amounts to violation of principles of natural justice, cannot be brushed aside. Even assuming that the notice was sent by e-mail, we feel that the petitioner should have been given some more time so as to enable him to engage a counsel, who can present his case well before the concerned authority, more so, having regard to the background in which he is placed. The matter is remanded back to the authority with a direction that the same shall be decided on or before 15.12.2020 after hearing the petitioner - Petition allowed by way of remand.
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