TMI Blog2024 (4) TMI 1157X X X X Extracts X X X X X X X X Extracts X X X X ..... ents annexed thereto were not taken into consideration while issuing the impugned order - HELD THAT:- On perusal of the impugned order, it is clear that all three reminders were prior to the petitioner's reply dated 22.08.2023. The said reply is on record and the petitioner has annexed several documents thereto. In the impugned order, the respondent has not duly examined such reply especially ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der dated 22.09.2023 is challenged in this writ petition on the ground of breach of principles of natural justice. 2. Upon receipt of a show cause notice dated 04.03.2023, the petitioner replied on 22.08.2023 by enclosing several documents, including statements of bank reconciliation, Chartered Accountant's Certificate, etc. The impugned order was issued in these circumstances on 22.09.2023. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s on record and the petitioner has annexed several documents thereto. In the impugned order, the respondent has not duly examined such reply especially the documents annexed thereto. Besides, as contended by learned counsel for the petitioner, no personal hearing was not provided and the failure to do so contravenes sub-section 4 of Section 75 of the applicable GST enactments. Hence, the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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