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2023 (8) TMI 837 - HC - GSTNon-service of notice - ex-parte order - levy of penalty - HELD THAT - From the tenor of the order that has been passed by the Respondent No. 2, it is more than apparent that the order is an ex-parte order. In such view of the matter, since prima facie, the order impugned is an ex-parte order, the same is set aside and the matter remanded back to the Assistant Commissioner, respondent no. 2 to pass fresh orders after giving due notice and opportunity of hearing to the petitioner. Petition disposed off.
The petitioner challenged a penalty imposed without proper notice. The High Court set aside the ex-parte order and remanded the case for fresh orders after giving the petitioner a hearing. The writ petition was disposed of with a reminder for the petitioner to cooperate in the proceedings.
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