TMI Blog2020 (12) TMI 685X X X X Extracts X X X X X X X X Extracts X X X X ..... as well as the principles of natural justice have been clearly violated - Service of the show cause notice at a wrong E-mail address is neither contemplated under the Act nor can it be deemed to be a proper service under the Act. As no show cause notice has ever been served, the petitioner never had any occasion to file its reply and thereafter not serving a copy of the reasoned order quantifying the demand is clearly erroneous. The present petition has been filed as the Tribunal contemplated under the GST Act has not been created and the petitioner argues that in the absence thereof he cannot be left remedy less, as such he approached this Court - the orders passed are wholly arbitrary and contrary to the manner of passing of the order, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST Rules. The main allegation of the petitioner is that prior to passing of the order of demand, no show cause notice was ever served upon the petitioner and in fact no order passed by the respondent no. 3 was also ever served upon the petitioner, however, against the demand notice the petitioner preferred an appeal and the said appeal was also dismissed as being beyond the prescribed period of limitation under Section 107 of the Act. In view of the specific contentions raised by the petitioner with regard to the non-service of show cause notice and non-furnishing of a reasoned order, this Court had called for a counter affidavit from the respondents. A counter affidavit has been filed, wherein a show cause notice has been annexed as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner of passing of the order, as prescribed under the Act. There is no hesitation in holding that the orders passed against the petitioner are completely in violation of principles of natural justice. In view thereof, the writ petition is allowed . The order dated 24.1.2019 as well as the order dated 27.7.2020 passed by the respondent no. 3 and respondent no. 2, respectively, are set aside. As the show cause notice has now been served upon the petitioner and is contained in Annexure-4 of the counter affidavit, the petitioner shall file his reply to the said show cause notice within a period of four weeks from today and the respondents shall be at liberty to pass fresh orders, after giving an opportunity of hearing, in accordance with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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