2024 (9) TMI 893 - HC - GST

Violation of principles of natural justice - order passed without granting any opportunity of personal hearing to the Petitioner - ex-parte order passed - HELD THAT - Without expressing any opinion on the merits of the case, since the Central Tax officer while passing the orders dated 28.11.2023 and 15.12.2023 has not been given opportunity of hearing to the Petitioner, the said orders cannot be sustained in the eye of law. The petition is disposed off.

Summary

The High Court quashed the order dated 28.11.2023 and consequential DRC-07 dated 15.12.2023 passed by the Assistant Commissioner under Section 73 of the OGST Act due to lack of opportunity of personal hearing for the Petitioner. The matter is remanded back for a fresh hearing in accordance with the law. The writ petition is disposed of.