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2022 (12) TMI 1149

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..... der-in-Original as well as the notice for personal hearing, were not served upon the petitioner - HELD THAT:- There is no finding recorded by the first respondent that show cause notice was served on the petitioner or that the four letters intimating virtual personal hearing were served upon the petitioner. Mere issuance of show cause notice or letters of personal hearing to an assessee is not ad .....

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..... Learned Counsel for Respondent Nos.1, 2 3; and Mr. G. Praveen Kumar, learned Deputy Solicitor General of India for Union of India representing respondent No.4. ORDER: (PER THE HON BLE THE CHIEF JUSTICE UJJAL BHUYAN) Heard Mr. K.Durga Prasad, learned counsel for the petitioner; Mr. B.Narasimha Sarma, learned counsel for respondent Nos.1, 2 3; and Mr. G.Praveen Kumar, learned Deputy Sol .....

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..... d preceding the Order-in-Original as well as the notice for personal hearing, were not served upon the petitioner. Therefore, there is violation of the principles of natural justice. 5. On 29.10.2022, Mr. B.Narsimha Sarma, learned counsel for respondent Nos.1, 2 3 sought for time to obtain instructions. Yesterday i.e., on 07.11.2022, when the matter was called upon for hearing, Mr. B.Narsimha .....

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..... cause notice upon the petitioner. 8. The Order-in-Original records in paragraph 9 that in response to the show cause notice, assessee (petitioner herein) neither submitted any written reply nor documents. In paragraph 12 of the impugned order, it is stated that despite despatch of four letters to the petitioner for virtual personal hearing, petitioner neither responded nor produced any document .....

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..... impugned order. 10. That being the position, we set aside the impugned Order-in-Original dated 30.03.2022 and remand the matter back to the first respondent for a fresh decision. Since a copy of the show cause notice dated 24.12.2020 is now available, petitioner may submit its reply within 15 days from today. On submission of such reply, first respondent shall take a fresh decision in accordanc .....

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