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2023 (9) TMI 1233

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..... GST - Principles of natural justice - non-speaking order - objections filed by the petitioner have not been taken note of by the respondent - opportunity of personal hearing not provided - HELD THAT:- A reading of the impugned orders does not imply the reasoning of the authority concerned. That apart, though adverse orders were being passed against the petitioner, no opportunity of personal hear .....

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..... questioning them on merits, is the fact that the objections filed by the petitioner have not been taken note of by the respondent and nonspeaking orders have come to be passed. 3. The records would show that the petitioner has, in his reply, after the orders in W.P.(MD) Nos.3945 to 3948 of 2022, set out his objections to each of the defects pointed out and also submitted certain documents. 4. It i .....

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..... the merits of the case, this Court allows all these Writ Petitions, sets aside the impugned orders and remits the matter back to the respondent. The petitioner is directed to file their better reply with all documents and not only the forms. The petitioner shall appear before the respondent personally on 07.07.2023 at 10.30 am. The respondent shall consider the petitioner's case and pass orde .....

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