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2021 (4) TMI 874 - HC - GSTPrinciples of Natural Justice - opportunities given to the petitioner to produce his accounts for verification or not - HELD THAT:- Considering the fact that though the petitioner was given a personal hearing, as it was the peak period of Covid-19 Pandamic, the petitioner was not able to appear before the authorities, necessarily, an opportunity of personal hearing should be given to the petitioner to explain his case and therefore, the impugned orders are liable to be set aside. The matter is remanded back to the respondent for fresh consideration after giving an opportunity of cross examination and personal hearing and to pass appropriate orders on merits and in accordance with law - Petition allowed by way of remand.
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