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2024 (2) TMI 128 - BOMBAY HIGH COURTViolation of principles of natural justice - case of petitioner is that the impugned order passed u/s 73 of the Central Goods and Service Tax Act (CGST Act) is an ex-parte Order along with summary order of even date - HELD THAT:- Although the Petitioner was aggrieved by the order dated 13th June 2022 being passed without an opportunity being made available to the Petitioner to respond to the show cause notice as also without being given any opportunity for an oral hearing, the Petitioner on 18th January 2023 under protest, deposited an amount of Rs. 34,98,095/-. Such amount was deposited without prejudice to the rights and contentions of the Petitioner to assail the impugned order. Thus, no mistake can be attributed to the Petitioner for not having noticed the Notice or the Order on the portal. It is clear that all orders and notices were required to be placed in the “View Notices and Orders” window/ portal. It also appears to be quite clear from the perusal of the record that the Petitioner was not heard. It had no opportunity to reply to the show cause notice. It is in the interests of justice that the impugned orders are quashed and set aside. The proceedings are remanded to the Respondents for a fresh order to be passed after giving an opportunity to the Petitioner to reply to the show cause notice and after an opportunity of a hearing is granted to the Petitioner. The present proceedings disposed off and the proceedings remanded to the designated officer.
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