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2024 (4) TMI 609 - HC - GSTViolation of principles of natural justice - non-compliance with the provisions of Rule 142 (1) of the Central Goods and Services Tax Rules 2017 by giving an opportunity to the petitioner to respond in Form GST/DRC-01A or to pay the amount of tax - HELD THAT:- Keeping in view the peculiar facts and circumstances of the case, petition is disposed of granting petitioner two weeks’ time to file a response to the show cause notice dated 08.12.2023. The proper officer shall give an opportunity of personal hearing to the petitioner and thereafter adjudicate the show cause notice in accordance with law. Petition disposed off.
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