TMI Blog2023 (11) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... that a response was to be filed by the petitioner latest by 20.02.2022, which the petitioner in fact had filed a day prior thereto on 19.02.2022. The impugned order does not reflect consideration of the reply so filed and only on this ground, as there is a violation of principles of natural justice and non consideration of the reply so filed, the order dated 06.06.2022 is hereby quashed and set a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ective parties, the matter is taken up for final hearing today. 2. The petition is taken up for hearing only as, the issue involved is whether an opportunity of hearing was given to the petitioner before passing an order in Form GST DRC-7. 3. Heard Mr. Avinash Poddar, learned counsel for the petitioner and Ms. Shrunjal Shah, learned Assistant Government Pleader for the respondent State. 4. Facts i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, by the impugned order dated 06.06.2022, the petitioner has been saddled with the liability to pay the amounts so stated in the order in Form GST DRC 07. 4.2 As pointed out by the learned counsel for the petitioner, perusal of the decision impugned dated 06.06.2022, indicates that the authorities have proceeded on an assumption that pursuant to the show cause notice, a response had to be filed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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