TMI Blog2024 (3) TMI 1217X X X X Extracts X X X X X X X X Extracts X X X X ..... hould have been made to pass appropriate orders. The principles of law in this regard are well settled. Thus, as the impugned order is passed in breach of the principles of natural justice, the same cannot be sustained. - G. S. KULKARNI KISHORE C. SANT, JJ. For the Petitioner : Mr. Vinay Shroff with Mr. Devakinandan Singh i/b. Mr. Nikhil Rungta. For the Respondent : Mr. Y. R. Mishra with Mr. Padmakar Parkar. P.C.: 1. This petition under Article 226 of the Constitution of India is filed praying for the following reliefs:- (a) that this Hon ble Court be pleased to issue a writ of Certiorari or a writ in the nature of Certiorari or any other appropriate writ under Article 226 of the Constitution of India, calling for records pertaining to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring was granted to the petitioner. In fact, the show cause notice itself is dated 26 June, 2020 which was issued during the period of pandemic when the entire country was under a lock-down. Certainly, the petitioner was not granted an opportunity of being heard before an order adverse to the petitioner was passed. 4. This apart, it is seen from the record that the impugned order was never served on the petitioner. In fact, in the writ petition, the petitioner has made a clear statement that the impugned order was never served on the petitioner by the respondent and that the petitioner received a photocopy of the impugned order-in-original on 09 February, 2023 by hand delivery from the office of the Deputy/Assistant Commissioner, CGST and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 7. In the aforesaid circumstances, we are inclined to dispose of this petition by the following order:- ORDER i. The impugned order-in-original dated 13 May, 2021 passed by the Commissioner, CGST Central Excise, Belapur-respondent is quashed and set aside. ii. The proceedings are remanded to the respondent for fresh orders to be passed after hearing the petitioner. iii. The petitioner is directed to place on record its reply to the show cause notice with all materials within a period of three weeks from today. iv. After such reply is filed, the respondent shall fix an appropriate date to hear the petitioner and proceed to pass appropriate orders within a period of three weeks from the date of hearing. v. All contentions of the parties in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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