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2023 (2) TMI 1128 - MADRAS HIGH COURTValidity of SCN - Reversal of Input Tax Credit - Penalty - misuse of earlier GST Registration of the petitioner - HELD THAT:- A show cause notice can be challenged only if the same is issued without Authority under Law or has been issued without jurisdiction or has predetermined the issue - In the instant case, none of the above mentioned requirements have been satisfied - As seen from the documents filed along with this Writ Petition, the petitioner has been afforded a personal hearing on 21.02.2023. Learned counsel for the petitioner also submits that the petitioner shall appear for the personal hearing today (21.02.2023) and he also requests for one more personal hearing for the petitioner. No prejudice would be caused to the respondents if one more personal hearing is afforded to the petitioner - this Writ Petition is disposed of by directing the petitioner to appear for personal hearing with the respondents on 02.03.2023 at 10:30 a.m. and the respondents, after affording a personal hearing to the petitioner, after giving due consideration to the reply dated 10.02.2023 submitted by the petitioner and after adhering to the principles of natural justice, shall pass final orders on merits and in accordance with law, pursuant to the impugned show cause notice dated 08.03.2022, within a period of eight weeks from the date of the personal hearing. Petition disposed off.
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