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2022 (7) TMI 912 - HC - GSTViolation of principles of natural justice - appellant was not granted adequate opportunity of putting forth their submissions as the full text of the show cause notice was not given - service of SCN - HELD THAT:- It is found that the case of the appellant stands substantiated. The appellant has been served with the summary of show cause notice and not the full text of the show cause notice. On receipt of the summary of the show cause notice, the appellant sent a representation dated 7th January, 2022 in which he had pointed out that the summary alone has been received and that he had simultaneously denied the allegation as contained in the summary of the show cause notice. Though there may be adequate glitches in uploading the order or furnishing the copies of the full text of the notice, yet the department should ensure that an opportunity granted to the assessee is not reduced to mere formality and the opportunity should be an effective opportunity so that the principles of fairness is complied with - it is satisfying that the principles of natural justice had been violated even at the stage of commencement of the proceeding, the order of the learned Single Bench is inclined to be interfered. The matter is remanded to the appropriate respondent with a direction to issue fresh show cause notice containing full text of the allegation against the appellant and the appellant be granted reasonable time to submit his reply to the show cause notice after providing an opportunity of personal physical or virtual hearing and fresh orders be passed on merit and in accordance with law - Appeal allowed by way of remand.
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