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2024 (8) TMI 1316

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..... of 2024 - - - GST - Violation of principles of natural justice - all notices/ communications were uploaded by the respondent under the column, viz., View Additional Notices and Orders , in the GST portal - petitioner was not aware of the said notices - HELD THAT:- In the present case, it appears that no opportunity of personal hearing was provided to the petitioner prior to the passing of impugn .....

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..... ate ORDER This writ petition has been filed challenging the impugned proceedings dated 20.07.2023 passed by the 1st respondent. 2. Mr.V.Prashanth Kiran, learned Government Advocate, takes notice on behalf of the respondents 1 and 2. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 3. The learned counsel for the petitioner would submit that a .....

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..... he respondent, subject to the payment of 10% of the disputed amount by the petitioner. 5. Heard the learned counsel for the petitioner and the learned Government Advocate for the respondent and also perused the materials available on record. 6. In the present case, it appears that no opportunity of personal hearing was provided to the petitioner prior to the passing of impugned order. Hence, this .....

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..... of such reply/objection by the petitioner, the respondent shall consider the same and pass appropriate orders on merits and in accordance with law, after providing an opportunity of personal hearing to the petitioner, as expeditiously as possible. (iv) Considering the fact that the impugned order itself has been quashed, this Court is of the opinion that the bank attachment notice dated 15.02.2024 .....

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