TMI Blog2022 (3) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... cation of the petitioner dated 16.11.2021, the respondent No.3 should have granted a reasonable time to the petitioner to submit his reply to the show cause notice. Thus, non-compliance of principles of natural justice renders the impugned order to be unsustainable. The impugned order dated 27.11.2021 under Section 73(9) of the C.G.S.T/U.P.G.S.T. Act, 2017 passed by the respondent No.3, is here ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in gross violation of principles of natural justice. Briefly stated, facts of the present case are that the respondent No.3 had issued an undated notice under Section 73(1) of the C.G.S.T/ U.P.G.S.T. Act, 2017, which is stated in the impugned order to have been issued on 20.10.2021. Aggrieved with the said notice, the petitioner filed Writ Tax No.933 of 2021, which was disposed off by order d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce the counsel for the petitioner showed his inability to come from Meerut on the date fixed, therefore, the petitioner immediately on the same day, moved an adjournment application dated 16.11.2021 for fixing the case on some other date after 15 days. The adjournment applications have not been disbelieved by the respondent No.3 while rejecting that application by the impugned order dated 27.11.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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