2021 (1) TMI 645 - HC - GST

Principles of Natural Justice - petitioner has demonstrated that the petitioner was noticed on wrong address - HELD THAT - Noticing the petitioner on the wrong address is against principles of natural justice. The order inviting adverse civil consequences was passed without hearing the petitioner herein because of issuance of notice on wrong address. The matter is remitted back to the 1st respondent for fresh hearing - Petition allowed by way of remand.

Summary

In a case before the Kerala High Court, the petitioner's absence was due to being noticed on the wrong address, which goes against natural justice. The court allowed the writ petition, quashed the impugned order, and remitted the matter back for a fresh hearing. The petitioner was directed to appear before the respondent on a specified date and file objections to the show cause notice, with the respondent deciding the matter afresh thereafter.