9911796707
TMI Blog2024 (8) TMI 1310X X X X Extracts X X X X X X X X Extracts X X X X ..... d - HELD THAT:- The respondents admittedly thought it proper to give third opportunity of personal hearing and accordingly, issued the notice, dated 13.03.2024. However, the there are substance in the argument of learned counsel for the petitioner that said opportunity became illusory for the petitioner, because of service of notice on the same date. The respondents have not paid any heed to the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Standing Counsel for CBIC, appears for respondent Nos. 1 and 4. 2. With the consent, finally heard. 3. The show-cause notice, dated 22.12.2023, in exercise of power under Section 73 (1) of the Central Goods and Services Act, 2017 (for short the Act ), was issued against the petitioner. The petitioner, in turn, filed his reply on 02.04.2024. Before that, the respondents issued notices for persona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce the respondents themselves thought it proper to give third opportunity of personal hearing on 19.03.2024 and the petitioner received the notice only on the date of personal hearing fixed, in the fitness of things and in order to ensure observance of principles of natural justice, the respondents should have fixed a suitable next date to enable the petitioner to effectively participate in the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame date. The respondents have not paid any heed to the petitioner s prompt communication, dated 19.03.2024, informing that notice is received on the date of hearing and another opportunity may be granted. 9. In this peculiar backdrop, we deem it proper to set aside the OIO, which has been passed without considering the petitioner s communication (Annexure P3) which shows that the notice was recei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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