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2022 (2) TMI 349 - HC - GSTViolation of principles of natural justice - Non-speaking order - discrepancies in the returns not mentioned as required under Section 61 of CGST Act, 2017 - no personal hearing was granted to the Petitioner - HELD THAT:- A perusal of the paper book reveals that the allegations against the Petitioner have been mentioned the specific particulars. The Petitioner neither filed any reply to the show cause notice nor any appeal against the impugned order. The present writ petition along with pending application is disposed of with liberty to the Petitioner to file an appeal under the statute with the appropriate Authority within four weeks.
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