2024 (12) TMI 996 - HC - GST

Seeking to challenge the order of cancellation, whereby the appeal preferred by the petitioner was dismissed as being beyond limitation - violation of principles of natural justice - HELD THAT - In the present case, it appears from record that no separate dates were mentioned for filing reply and for hearing, and on the basis of the said defects alone, a prima facie view can be formed that the order suffers from violation of principles of natural justice, as such, the orders dated 10.05.2023 and 06.03.2024 are quashed. The matter is remanded to the Assessing Authority to pass fresh orders in accordance with law after giving an opportunity of hearing and after considering the returns, if any, filed by the petitioner - Petition allowed by way of remand.

Summary

The petitioner challenged the cancellation order and dismissal of appeal due to limitation. The petitioner argued show cause notice not received, no separate dates fixed for reply and hearing. Court found violation of natural justice, quashed orders, and remanded the matter for fresh orders. Petition allowed.