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2023 (12) TMI 833 - BOMBAY HIGH COURTMaintainability of petition - impugned order is an appealable order or not - present petition is filed to avoid the payment of pre-deposit - availability of alternative remedy of appeal - HELD THAT:- Admittedly there is no rejection in writing to the request made by the Petitioner vide letter dated 26th June 2023 seeking 30 days time for making submissions and for personal hearing. The impugned order came to be passed within two weeks from the date of application for adjournment without the Respondents replying to the request for adjournment of the Petitioner - the Respondents ought to have replied to the adjournment request in writing before proceedings to pass the impugned order. The Respondents ought to have also complied with the provisions of Section 75(4) which provides that an opportunity of a hearing shall be granted, when a request is received in writing from the person chargeable with tax or penalty or where any adverse decision is contemplated against such person. Since, in the instant case, there has been a violation of principles of natural justice and the mandatory provision of Section 75(4) of the CGST Act, the Court is inclined to entertain the present petition under Article 226 of the Constitution of India and quash the impugned order dated 21st July 2023. The Order-in-Original is quashed and set aside - Respondents to pass a speaking order after considering the written and oral submissions of the Petitioner on or before 28th February 2024.
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