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2024 (5) TMI 317 - RAJASTHAN HIGH COURTViolation of principles of natural justice - notice under Section 46 of the Act has not been given to the petitioner - primary contention of petitioner is that provisions of Section 46 of the Act was not complied with and notice was not given to the petitioner who was a registered person - HELD THAT:- Since there is non-obstante clause under Section 62 of the Act, no proceedings could have taken place under Section 74 of the Act. It is not required to accept the said arguments for the very reason that this is not a case where the registered person failed to furnish the return rather, the petitioner has filed the NIL return. Therefore, there was no requirement to give notice to the petitioner under Section 46 of the Act. The present is a case where search and seizure had taken placed under Chapter XIV of the Act and in pursuance of search and seizure, summons were given under Section 70 of the Act to the petitioner to give evidence. Consequently, thereupon the evidence of petitioner was recorded and after recording of evidence, petitioner was afforded three opportunities of personal hearing and thereafter, the present assessment order has been passed - there are no violation of principles of natural justice as the petitioner himself has admitted his GST liability in evidence given by him and the person who has himself given evidence, cannot be permitted to be cross-examined by his own counsel. Since present is a case where there is no violation of principles of natural justice, it is not inclined to entertain the writ petition and the same is accordingly, dismissed. Petition dismissed.
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