TMI Blog2024 (8) TMI 1315X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 of 2024 - - - GST - Violation of principles of natural justice - notices/ communications were uploaded under the View Additional Notices and Orders in the GST portal - petitioner is not aware of the notices uploaded in the GST portal and thus, failed to file their reply within the time - HELD THAT:- Having regard to the admitted fact that the impugned orders came to be passed without hearing th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the admission stage itself. 4. The learned counsel for the petitioner submits that all notices/communications were uploaded under the View Additional Notices and Orders in the GST portal. However, the petitioner is not aware of the notices uploaded in the GST portal and thus, failed to file their reply within the time. While so, without providing any opportunity to the petitioner, the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... account, pursuant to the attachment. 6. Having regard to the admitted fact that the impugned orders came to be passed without hearing the petitioner in violation of the principles of natural justice, and also considering the submissions made by the learned counsel on either side and as the disputed tax has already been recovered, this court passes the following order:- (i) The impugned order date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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