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TMI Blog2022 (10) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... e notice, the petitioner has indicated that he did not opt for personal hearing - Only on the ground of non-compliance of principles of natural justice in form of not giving opportunity of personal hearing and in order that the competent authority is enabled to decide afresh as per the statement of the learned AGP, the three impugned orders dated 19.04.2022 (Annexures-C-1 to C- 3 in the petition) issued by respondent no.2 are set aside. The competent authority, respondent, will give opportunity of personal hearing to the petitioner within three weeks from today and pass in accordance with law, fresh orders within two weeks from the date of affording such personal hearing - Petition is allowed. - HONOURABLE MR. JUSTICE N. V. ANJARIA A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces for the respective years in form GST DRC-01 dated 13.03.2022 came to be issued to the petitioner for the years 2017-18, 2018- 19 and 2019-20 and amount of Rs.5,46,79,672/-, Rs.2,33,65,984/- and Rs.1,35,60,109/-, was claimed from the petitioner. 3.2 Thereafter, the authorities passed final orders determining amounts of Rs.6,88,92,903/-, Rs.2,36,64,166/- and Rs. 1,09,47,450/- for the three respective years. 3.3 Challenge to the orders and preceding show-cause notices are based on the ground that the order came to be passed in gross violation of principles of natural justice inasmuch as the petitioner was not granted opportunity of being heard. By placing reliance on different judgments including M/s. Alkem Laboratories Ltd. Vs. Unio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AGP could not dispute the proposition enunciated from the decision in M/s. Alkem Laboratories Pvt. Ltd. (supra) relied by the learned advocate for the petitioner. Learned AGP in totality of the facts and circumstances, acted fairly to make a statement before the Court that the competent authority-respondent, would be giving personal hearing to the petitioner, which shall be done within three weeks from today and thereafter pass afresh orders in connection with the reassessment order. 5. Only on the ground of non-compliance of principles of natural justice in form of not giving opportunity of personal hearing and in order that the competent authority is enabled to decide afresh as per the statement of the learned AGP, the three impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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