2024 (10) TMI 196 - HC - GST

Violation of principle of natural justice - client was not notified with date of personal hearing - HELD THAT - The writ petition is disposed of as covered in ALFA CITYINFRA PRIVATE LIMITED VERSUS CHIEF COMMISSIONER OF CT AND GST, ODISHA, CUTTACK AND OTHERS. 2024 (7) TMI 1527 - ORISSA HIGH COURT . Orders passed consequent to said show-cause notice are set aside and quashed. Petitioner be notified date of personal hearing, in the authority proceeding pursuant to the show cause notice dated 25th November, 2020. The writ petition is disposed of as covered by said order - Orders passed consequent to said show-cause notice are set aside and quashed. Petitioner be notified date of personal hearing, in the authority proceeding pursuant to the show cause notice dated 25th November, 2020.

Summary

The High Court judgment in the case involved a show-cause notice issued to the petitioner (assessee) without a date for personal hearing. The court set aside all orders made in violation of natural justice and directed the petitioner to be notified of the date for a personal hearing. The case was disposed of in accordance with a previous order dated 23rd July, 2024.