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2022 (6) TMI 466 - HC - GSTMaintainability of petition - availability of alternative remedy of appeal - Violation of principles of natural justice - opportunity of being heard provided or not - HELD THAT:- The merits of the matter are not entertained but it is convincing that the arguments made by the learned counsel for the appellant that there has been violation of principles of natural justice. It is because of the fact that the appellant has been granted seven days time to submit its reply to the show cause notice dated 27.03.2022. The appellant’s case is that they were not communicated with the same on 27.03.2022 but received the same only on 29.03.2022. Even going by the date of the show cause notice dated 27.03.2022, the appellant had time to submit its reply on or before 02.04.2022. However, the impugned order was passed on 31.03.2022 i.e. before the stipulated time limit. When an opportunity is given to show cause it should be an effective opportunity and not an empty formality. The interest of the revenue has been sufficiently safeguarded as the goods have been released on furnishing of bank guarantee and bond. Therefore, adequate opportunity should be granted to the appellant and thereafter the authority should take a decision in the matter. Appeal allowed.
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