9911796707
TMI Blog2023 (3) TMI 893X X X X Extracts X X X X X X X X Extracts X X X X ..... nt by registered post when the show cause notice was sent through e-mail - Be that as it may, for failure of the 1st respondent to provide an opportunity of personal hearing to the petitioner, we are of the view that the impugned order stands vitiated. However, now that petitioner is aware of the allegations made by the 1st respondent, the impugned order may be treated as the show cause notice. Order-in-original dated 02.11.2022 passed by the 1st respondent is hereby set aside - Though the order-in-original dated 02.11.2022, is set aside, the same shall now be construed to be the show cause notice - petition disposed off. - WRIT PETITION No.6859 of 2023 - - - Dated:- 14-3-2023 - HON BLE THE CHIEF JUSTICE UJJAL BHUYAN AND HON BLE SRI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t after 18.11.2021, petitioner did not receive any intimation from the 1st respondent including notice for personal hearing. Ultimately the impugned order was passed which has been impugned in the writ petition on the ground of being in violation of the principles of natural justice. 5. Ms. Sapna Reddy, learned counsel for respondent No.1 submits on the basis of written instructions that notice of personal hearing was given to the petitioner in the address mentioned by him in the Goods and Services Tax (GST) record on 26.05.2022. However, when sent by registered post, the notice was returned unserved. She submits that petitioner did not inform the office of respondent No.1 about change of address, in which event the notice of personal he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) Though we have set aside the order-in-original dated 02.11.2022, the same shall now be construed to be the show cause notice. (iii) Petitioner shall file reply thereto within a period of four (04) weeks from today. (iv) Once reply is submitted by the petitioner as above, respondent No.1 may proceed afresh and thereafter pass fresh order in accordance with law after giving due opportunity of hearing to the petitioner within a period of eight (08) weeks from the date of receipt of the reply. (v) We however make it clear that if there is default on the part of the petitioner in submitting reply, it would be open to the 1st respondent to pass such order as may be deemed fit and proper. 10. Writ Petition is acco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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