Home Case Index All Cases GST GST + HC GST - 2023 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (9) TMI 1233 - MADRAS HIGH COURTPrinciples of natural justice - non-speaking order - objections filed by the petitioner have not been taken note of by the respondent - opportunity of personal hearing not provided - HELD THAT:- A reading of the impugned orders does not imply the reasoning of the authority concerned. That apart, though adverse orders were being passed against the petitioner, no opportunity of personal hearing has been afforded to him, which is contemplated under Section 75(4) of the Central Goods and Services Act, 2017. Therefore, on this limited ground, without addressing the merits of the case, this Court allows all these Writ Petitions, sets aside the impugned orders and remits the matter back to the respondent. The petitioner is directed to file their better reply with all documents and not only the forms. Petition allowed by way of remand.
|