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TMI Blog2024 (1) TMI 884X X X X Extracts X X X X X X X X Extracts X X X X ..... te along with Mr. A. Kejriwal, Advocate For the Opposite Parties : Mr. C.S. Mishra, Sr. Standing Counsel, GST & Central Excise ORDER This matter is taken up through hybrid mode. 2. Heard Mr. S. Palit, learned Senior Counsel along with Mr. A. Kejriwal, learned counsel appearing for the petitioners and Mr. C.S. Mishra, learned Senior Standing Counsel appearing for the opposite party. 3. The pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the petitioners contended that the opposite party-Principal Commissioner, GST & Central Excise, Bhubaneswar has passed the order impugned dated 22.11.2021 under Annexure-5 without giving opportunity of hearing to the petitioners and without compliance of the principle of natural justice, since certain documents, which were asked for by the petitioners, were not supplied to them. Consequentially, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... given scope to participate in the hearing. Consequentially, the petitioner-company was grossly deprived of the principles of natural justice. As a result of which, the petitioners have approached this Court by filling this writ petition against the confirmation of demand raised by the authority. 5. Mr. Ch. Satyajit Mishra, learned Senior Standing Counsel appearing for the GST & Central Excise De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adhering to the direction of the CESTAT. If the authority did not follow the direction of the CESTAT, there is gross laches on the part of the authority in passing the order. Had the petitioners brought the fact to the notice of the CESTAT with regard to laches of the authority, in that event the CESTAT could have considered the same. Without doing so, the petitioners having approached this Court, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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