2023 (6) TMI 680

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..... THAT:- A plain reading of the order indicates that there is neither any discussion nor any reference to the notice dated 05.11.2020 or the petitioner s reply to the said notice. There are merit in the petitioner s contention that the said order is also vitiated as having been passed without following the principles of natural justice as no opportunity for hearing was afforded to the petitioner. .....

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..... on to dues for the period July, 2017 to October, 2020. 3. Thereafter, a notice dated 05.11.2020, pointing out certain discrepancies, was issued for the period July, 2017 to October, 2020 under Section 61 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act ) read with Rule 99(1) of the Central Goods and Services Tax Rules, 2017 (hereafter the Rules ). 4. The petitioner r .....

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..... d without following the principles of natural justice as no opportunity for hearing was afforded to the petitioner. 10. Learned counsel for the respondent fairly states that the impugned order may be set aside and the matter be remanded to the concerned authority to pass an order afresh after affording the petitioner an opportunity of being heard. 11. In view of the above, the present petiti .....

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