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2023 (12) TMI 356 - MADRAS HIGH COURTViolation of principles of natural justice - Form GST DRC-01 served on the petitioner contains only the summary - annexure to DRC-01 was not furnished to the petitioner to enable them to respond - opportunity granted was not real but illusory - HELD THAT:- This Court finds merit in the submission of the learned counsel for the petitioner inasmuch as the impugned order suffers from more than one infirmity. Firstly, DRC-01 is not supported by the Annexure to show cause notice and thus the petitioner was not provided with the particulars necessary to respond. Secondly, the assessment order is made on 17.03.2020. One fails to understand as to how the show cause notice as well as the assessment order has been made on the very same day. Thus, the impugned order is made without affording any opportunity. Assuming that the order is made on 19.03.2020, it is submitted that 48 hours notice is nevertheless inadequate to respond. This Court finds that the opportunity granted was not real but illusory, thereby vitiating the proceedings. The impugned order is set-aside - Petition disposed off.
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