9911796707
TMI Blog2024 (10) TMI 1303X X X X Extracts X X X X X X X X Extracts X X X X ..... >GST X X X X Extracts X X X X X X X X Extracts X X X X ..... for personal hearing on 19.01.2024 at 11.30 a.m. The main contention of the learned counsel for the petitioner is that the said summary show cause notice was raised on the petitioner's GST common portal. Since the new consultant of the petitioner was unaware of the proceedings, the petitioner was unable to appear for personal hearing. Therefore, the first respondent passed an impugned order da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y sent by the petitioner, he submitted that the petitioner had failed to appear for personal hearing, which led to the passing of the present impugned orders. Therefore, the reason assigned by the petitioner for non-appearance of personal hearing due to change in the new consultant is not acceptable. Hence, he submitted that appropriate orders may be passed by this Court. 5. Heard the learned cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be passed without affording any opportunity of personal hearing to the petitioner to establish its case, thereby violating the principles of natural justice and that it is just and necessary to provide an opportunity to the petitioner to establish their case on merits and in accordance with law. 7. For the reasons stated above and a sum of Rs. 1,30,00,000/- was already debited from the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its and in accordance with law, within a period of three months thereafter, after hearing the petitioner. (iii) Considering the fact that the impugned orders itself are set aside, this Court is of the opinion that the attachment made on the Bank account of the petitioner cannot survive any longer and hence, it is lifted. The third respondent in W.P.No.27854 of 2024 is directed to defreeze the Ba ..... X X X X Extracts X X X X X X X X Extracts X X X X
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