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2021 (9) TMI 830 - HC - GSTMaintainability of petition - availability of alternative remedy of appeal - Violation of principles of natural justice - adjudication order has been passed without prior service of show cause notice - non-speaking order - actionable material to proceed against the petitioner or not - HELD THAT:- The impugned order only records the conclusion of the adjudicating authority without either discussing the facts or affording reasons for the conclusion reached - Therefore, notwithstanding prior to service of notice as claimed by the revenue authority, the impugned order has been passed in violation of essential principle of natural justice. In such facts, no useful purpose would be served in relegating the petitioner to the forum of alternative remedy - the matter is remitted back to the assessing authority to pass a fresh order, strictly in accordance with law, within a period of six months from today after affording due opportunity of hearing to the petitioner - petition allowed by way of remand.
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