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2022 (10) TMI 993 - HC - GSTPrinciples of natural justice - whether petitioner has not submitted any reply to the charges levelled in the impugned show cause notice? - reverse charge mechanism - HELD THAT:- The petitioner had responded to the show cause notice and the same should have been considered and dealt with in the impugned order dated 6th July 2021. Respondent No.2 not having done that, impugned order requires to be quashed and set aside, which we hereby do. The matter is remanded for denovo consideration. Before passing any order, which shall be within eight weeks from today, petitioner shall be given a personal hearing, notice whereof shall be given atleast seven working days in advance. If petitioner wish to file any written submissions, petitioner may do so within three working days of the personal hearing. It is also noted that this is one more case where respondents have passed such order without applying its mind and without considering the records. Petition disposed off.
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