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2024 (4) TMI 284 - HC - GSTViolation of principles of natural justice - order in original has been passed ex-parte to the petitioner - HELD THAT:- It would be in the interest of justice that the proceedings are remanded to the Adjudication Officer as there is clearly a breach of principles of natural justice as the petitioner was not granted an opportunity of being heard or even to file a reply to the show-cause-notice before the order-in-original was passed by the Adjudicating Officer which was admittedly an ex-parte order. Certainly, the law would mandate that a show-cause-notice is issued to the parties before any order is passed on the same. In the present case, the petitioner had made appropriate amendments on the GST portal, in view of change of its address which was on 23 October 2019 and 5 December 2019 as also admitted by the respondents in the reply affidavit. It clearly appears that the show-cause-notice was forwarded to the petitioner at an address which was in fact prior address before change of its address effected on 23 October 2019. The show cause-notice was not served on the petitioner, consequently the same was not replied and / or the petitioner could not put up a valid defence - this is a case which has resulted in breach of principles of natural justice in passing of the impugned order. The impugned order-in-original dated 30 August 2022 (Exhibit-B) is quashed and set aside - Proceedings stand remanded to the Adjudicating Officer, namely, the Commissioner, CGST & Central Excise, Belapur Commissionerate - petition disposed off by way of remand.
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