2021 (4) TMI 19

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..... is not finding place in the show cause notice cannot be introduced for the first time in the final order. That would amount to taking the noticee/assessee by surprise. This is clear violation of principles of natural justice. The assessing the authority is amenable to granting personal hearing to the petitioner on 05.04.2021. On the said date, the petitioner shall appear before the authority - .....

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..... ff Act. The case of the petitioner is that the goods in question will fall only under Chapter 31. Questioning the same, this writ petition has been filed. 3.The stand of the authority is that the issue of classification cannot be gone into in writ jurisdiction. 4.However, the learned counsel for the petitioner states that he is not entering into the merits of the matter for the present. He w .....

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..... ee/assessee by surprise. This is clear violation of principles of natural justice. So on this ground, I interfere with the impugned order. The impugned order is quashed. 6.The assessing the authority is amenable to granting personal hearing to the petitioner on 05.04.2021. On the said date, the petitioner shall appear before the authority. I make it clear that the petitioner will not receive an .....

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