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2022 (6) TMI 815 - HC - GSTValidity of adjudication order - opportunity of personal hearing not provided to the petitioners in spite of specific request from the petitioners in their reply to the show-cause-notice - violation of principle of natural justice - HELD THAT:- On perusal of the impugned adjudiction order it appears that though the Adjudicating Authority concerned has recorded that the impugned order has been passed after considering the reply filed by the petitioners but nowhere it appers that the petitioners’ request for personal hearing was either considered or rejected. The impugned order dated 9th May, 2021 is set aside and the matter is remanded back to the Adjudicating Officer concerned to pass a fresh order after giving an opportunity of hearing to the petitioners or their authorised representative within eight weeks from the date of communication of this order - petition allowed by way of remand.
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