TMI Blog2023 (2) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... HC - Dated:- 2-2-2023 - WPT No. 35 of 2023 - - - GST - Maintainability of appeal - non-service of notice - opportunity of hearing not given - violation of principles of natural justice - HELD THAT:- This Court does not find it necessary for now further directing the respondent No. 1 to decide Annexure P/9 dated 24.01.2023 before considering the Appeal itself on merits. It goes without sayin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DER 1. The petitioner in the present Writ Petition seeks for a direction to the respondents No. 1 for deciding the application (Annexure P/9) dated 24.01.2023 before considering the contents of the appeal itself. 2. The facts are that a proceeding under Section 73(1) of the Finance Act, 1944 read with Section 174 of the CGST Act, 2017 was initiated against the petitioner. It is stated that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eging that he has never been noticed or any show-cause notice was issued and served upon the petitioner so far as the earlier proceeding under Section 73(1) that was initiated. After those were rejected, he has now preferred an appeal on 18.01.2023 and in the appeal that is pending before the Respondent No. 1, there is yet another fresh application that the petitioner has moved on 24.01.2023 (Anne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... affording an opportunity of hearing in violation of principle of natural justice and that no show-cause notice was ever served upon the petitioner. 8. Given the fact that the aforesaid being the substantive ground in the Appeal itself, this Court does not find it necessary for now further directing the respondent No. 1 to decide Annexure P/9 dated 24.01.2023 before considering the Appeal itself ..... X X X X Extracts X X X X X X X X Extracts X X X X
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