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TMI Blog2024 (10) TMI 1303X X X X Extracts X X X X X X X X Extracts X X X X ..... m. In such circumstances, this Court is of the view that the impugned orders came to be passed without affording any opportunity of personal hearing to the petitioner to establish its case, thereby violating the principles of natural justice and that it is just and necessary to provide an opportunity to the petitioner to establish their case on merits and in accordance with law. The orders impugned herein are set aside and the matter is remanded to the first respondent for fresh consideration subject to the payment of Rs. 5,000/- to the credit of Cancer Institute (Regional Cancer Centre), Adyar, Chennai 600 020 for delay in approaching this Court, within a period of one week from the date of receipt of a copy of this order - Petition dispos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner was unable to appear for personal hearing. Therefore, the first respondent passed an impugned order dated 29.04.2024, demanding the payment of Rs. 17,86,484 Rs. 2,31,83,118/- respectively in respect of the impugned assessment period. Pursuant to which, an attachment order was passed by the second respondent vide order dated 03.09.2024, and a sum of Rs. 1,30,00,000/- was debited from the petitioner's Bank account. Further, he submitted that though the impugned order was uploaded in the GST portal, the physical version of such order was not served on the petitioner. Hence, he sought for appropriate orders from this Court for affording an opportunity of personal hearing to the petitioner to present its case and participate in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral justice and that it is just and necessary to provide an opportunity to the petitioner to establish their case on merits and in accordance with law. 7. For the reasons stated above and a sum of Rs. 1,30,00,000/- was already debited from the petitioner's Bank account, this Court is inclined to set aside the impugned orders dated 29.04.2024 passed by the first and second respondents. Accordingly, this Court passes the following order:- (i) The orders impugned herein are set aside and the matter is remanded to the first respondent for fresh consideration subject to the payment of Rs. 5,000/- to the credit of Cancer Institute (Regional Cancer Centre), Adyar, Chennai 600 020 for delay in approaching this Court, within a period of one week ..... X X X X Extracts X X X X X X X X Extracts X X X X
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