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2023 (7) TMI 643 - BOMBAY HIGH COURTRejection of refund claim - petitioner not replied to SCN - opportunity of hearing not provided to petitioner - violation of principles of natural justice - HELD THAT:- It is known fact that from 23rd March 2020 onwards, there was a total disruption of the normal human activities as also of every economic activity world over, on account of the pandemic. The whole world had virtually come to a stand still. It is, however, surprising that the show cause notice was issued during the pandemic that is on 30th September 2020, certainly it could not be expected that the Petitioner could immediately reply to the same. Thus, the reason as furnished for extension of time to file a reply to the show cause notice by the Petitioner on account of pandemic was a sufficient reason. The Respondent No. 2, in these circumstances, ought to have given a reasonable time for the Petitioner to file its reply, however, Respondent No. 2 gave only three days to file the reply, which cannot be termed on the facts of the present case any reasonable time or an adequate opportunity of a hearing - This application of the Petitioner has not been rejected by Respondent No. 2 and, therefore, Respondent No. 2 cannot be said to have given adequate opportunity of hearing to the Petitioner to reply to the show cause notice. The impugned order is required to be set aside on account of violation of principle of natural justice - Petition allowed.
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