2022 (7) TMI 342

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... l hearing sent to the service provider i.e., the petitioner, was returned undelivered by the postal authorities. Following the same, respondent No.1 passed the impugned order on the basis of available materials. It would be in the interest of justice if the matter is remanded and petitioner is afforded an opportunity of hearing before confirmation of demand and imposition of penalty - Petition .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r the petitioner submits that no notice of personal hearing was received by the petitioner. Therefore, petitioner could not effectively defend its case. 4. Learned Standing Counsel however submits from the documents placed on record that notice of hearing was sent to the address mentioned by the petitioner in its GST registration. 5. From a perusal of the order dated 02.03.2022, more particu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... how cause by the petitioner. (iii) Petitioner shall submit reply within a period of three weeks from today. (iv) If the petitioner submits reply within the aforesaid period of three weeks, respondent No.1 shall pass necessary order in accordance with law after granting due opportunity of hearing including personal hearing to the petitioner. (v) However, if no reply is filed by the p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X