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2022 (12) TMI 554 - HC - GSTMaintainability of petition - availability of alternate remedy - demand on the basis of excess TDS Credit in GSTR 2A of the petitioner’s employer namely IGIMS against the payment made to the petitioner in the period October 2019 to March 2019 - Section 73(9) of BGST Act - HELD THAT:- Having heard learned counsel for the parties as also perused the record made available, we are of the considered view that this Court, notwithstanding the statutory remedy, is not precluded from interfering where, ex facie, we form an opinion that the order is bad in law. Violation of principles of natural justice, i.e. Fair opportunity of hearing. No sufficient time was afforded to the petitioner to represent his case - order passed ex parte in nature, does not assign any sufficient reasons even decipherable from the record, as to how the officer could determine the amount due and payable by the assessee. The order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences. Petition disposed off.
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