TMI Blog2023 (10) TMI 982X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner has not responded the notice - HELD THAT:- After receipt of the impugned order only, the petitioner came to know that the notice was sent to e-Mail I.D. and the said e-Mail I.D. is not belonging to the petitioner. Therefore, this Court is of the considered opinion that there it is clear violation of principles of natural justice. The impugned order, dated 27.04.2022, is hereby quas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0,124.15 and the SGST is Rs. 14,08,714.97 and the CGST is Rs. 14,08,714.97. The total tax i.e., paid by the petitioner is stated in the second column. Infact, the petitioner has paid the excess amount. 4. Before passing the impugned order, the petitioner has not availed any personal hearing. 4. The contention of the respondent is that the petitioner has not responded the notice. However, the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner. The respondents shall grant personal hearing to the petitioner. Thereafter the respondent shall pass speaking order and the said exercise shall be completed within a period of 8 weeks. 7. With these observations and directions, this Writ Petition is allowed. There shall be no order as to costs. Consequently, W.M.P(MD)No.15838 of 2023 is allowed and W.M.P(MD)No.15841 is closed. - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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