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2022 (12) TMI 517 - HC - GSTPrinciples of Natural Justice - validity of action of the respondent authority on the ground of non-availment of opportunity of hearing - HELD THAT:- Considering the fact that that notice itself is quite cryptic and non-sustainable, without entering into the merit following the decision, this petition would warrant interference of this decision categorically directs the authority concerned to be specific and ensure to avail opportunity of hearing. The show cause notice must contain the requisite details for the person to meet with the challenges. While quashing the notice, it is being directed that the authority concerned would be permitted to issue the detailed notice and avail the opportunity of hearing to the otherside. Petition allowed.
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