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TMI Blog2021 (12) TMI 1101X X X X Extracts X X X X X X X X Extracts X X X X ..... t jurisdiction and there is violation of principle of natural justice by not affording them opportunity of hearing - HELD THAT:- It is a settled law that opportunity of hearing may be afforded either by way of allowing the petitioners to make any written representation for their case or it may be by allowing personal hearing and in this case petitioners were allowed to make written representation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioners. If the petitioners are not satisfied with the impugned adjudication order or reasons according to petitioners in not sufficient or proper, it can be a case of appeal but not a case for invoking Constitutional writ jurisdiction under Article 226 of the Constitution of India. It is also not a case where the petitioners are remediless against the impugned adjudication order; Forum for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jurisdiction and there is violation of principle of natural justice by not affording them opportunity of hearing. I am not convinced with both the grounds of the petitioners for the reasons that before passing the impugned adjudication order, show-cause-notice dated 31st August, 2021 was issued as appears from Annexure P-2 to the writ petition and it appears that against the show-cause-notice, pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not arise in this case. It is relevant to note that Section 75(4) of the GST Act simply says about hearing and not about personal hearing. Now so far as the ground of jurisdiction of the Adjudicating Authority, who has passed the impugned order is concerned, petitioners could not satisfy me from their submission that the Adjudicating Authority, who has passed the impugned order having inherent lac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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