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2024 (4) TMI 613 - HC - GSTViolation of principles of natural justice - personal hearing was not provided after the petitioner's reply to the SCN - impugned order does not contain any reasons for rejecting the petitioner's reply - HELD THAT:- Although the document indicates that the petitioner had checked the box for no personal hearing, the statutory mandate of sub-section (4) of Section 75 of applicable GST enactments is that a personal hearing should be provided either if requested for or if an order adverse to the tax payer is proposed to be issued. In this case, it should also be noticed that the petitioner's requested for personal hearing under e-mail dated 05.12.2022, which the respondent says was not received. Also, the order does not contain any reasons for rejecting the petitioner's reply. Since these findings are not supported by reasons, the impugned order is not sustainable. The impugned order dated 28.12.2023 is set aside and the matter is remanded for reconsideration. The respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within two months from the date of receipt of a copy of this order - Petition disposed off by way of remand.
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