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2024 (4) TMI 275 - HC - GSTPrinciples of natural justice - Gross violation of Section 75(4) of the Central Act - no order may have been passed during pendency of earlier writ petition filed by the petitioner pertaining to rectification of GSTR-I - Section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 read with the provision of Central Goods and Services Tax Act, 2017 - HELD THAT:- In MAHAVEER TRADING COMPANY VERSUS DEPUTY COMMISSIONER STATE TAX AND ANOTHER [2024 (3) TMI 334 - ALLAHABAD HIGH COURT] the fact of violation of Section 75(4) of the State Act is considered. Therein, it was held that In view of the facts noted above, before any adverse order passed in an adjudication proceeding, personal hearing must be offered to the noticee. If the noticee chooses to waive that right, occasion may arise with the adjudicating authority, (in those facts), to proceed to deal with the case on merits, ex-parte. Also, another situation may exist where even after grant of such opportunity of personal hearing, the noticee fails to avail the same. Leaving such situations apart, we cannot allow a practice to arise or exist where opportunity of personal hearing may be denied to a person facing adjudication proceedings. For the same reason, the impugned order cannot be sustained. It is set set aside. The writ petition is allowed.
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