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2024 (1) TMI 731 - TELANGANA HIGH COURTSeeking for invoking of the extra ordinary jurisdiction - though SCN were issued, they were not effectively served and that it could not be effectively defended - violation of principles of natural justice - HELD THAT:- A person, if for any of the reason, is not able to enter appearance for personal hearing on the first occasion, he could be granted two more opportunities before his right for personal hearing is closed. These instructions, which have been laid down by the Department itself has not been followed in the first instance or atleast there is no record to substantiate this fact. In the absence of any document to prove the service of notice on the petitioner, the Order-in-Original dated 01.11.2022, would not be sustainable and the same deserves to be and is accordingly set aside/quashed. Petition allowed.
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