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TMI Blog2024 (7) TMI 1301X X X X Extracts X X X X X X X X Extracts X X X X ..... in, Mr. Tarun Chawla & Mr. Pranav Raj Singh, Advs. For the Respondent Through: Mr. Rajesh Mishra, Mr. Harishh Singhal, Mr. B. Prakash, Mr. Nishannt Kunal & Mr. R. Vishwakarma, Advs. VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition impugning an Order-in-Original dated 12.03.2024 (hereafter the impugned order) passed by the Office of the Commissioner of Central Goods & Ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 26.11.2019 (hereafter the SCN) and therefore, was unable to tender a comprehensive reply to the same. The petitioner contends that the impugned order has been passed in violation of the principles of natural justice. 3. The said contention is stoutly disputed by the learned counsel for the respondent. He submits that the impugned order clearly reflects that notices were sent to the petitioner by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner's erstwhile counsel was not cooperating in the matter. 5. The petitioner filed a response before the Proper Officer under cover of its letter dated 28.06.2023. In its response it once again stated that it had not received the impugned SCN. 6. It appears that the petitioner also sent an e-mail dated 23.01.2024, once again making a grievance of non-receipt of impugned SCN. In response ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above, the petitioner had requested for a copy of the impugned SCN and certain other communications on at least three occasions. We find no reason as to why the respondent could not forward a copy of the impugned SCN, without prejudice to their stand that the impugned SCN was served to the petitioner earlier. 8. In view of the above, we consider it apposite to set aside the impugned order and re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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