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TMI Blog2024 (11) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to appear for personal hearing before the 1st respondent. In such case, it is clear that no opportunity of personal hearing was provided to the petitioner prior to the passing of impugned order. Therefore, this Court is of the view that the impugned order was passed in violation of principles of natural justice since it is just and necessary to provide an opportunity to the petitioner to establish their case on merits. The impugned order dated 26.03.2024 is set aside and the matter is remanded to the 1st respondent for fresh consideration - Petition allowed by way of remand. - Hon'ble Mr. Justice Krishnan Ramasamy For the Petitioner : Mr. P. Rajkumar For the Respondent : Mr. T.N.C. Kaushik, Additional Government Pleader, for R1 ORD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tunity of personal hearing to the petitioner. Hence, this petition has been filed. Further, he requests this Court to lift the bank attachment issued by the 1st respondent vide notice dated 06.08.2024 and de-freeze the bank account of the petitioner. 5. On the other hand, the learned Additional Government Pleader appearing for the 1st respondent would submit that the 1st respondent has uploaded the notices in the GST Online Portal. But the petitioner failed to avail the said opportunity. Further, he has fairly admitted that no opportunity of personal hearing was provided to the petitioner prior to the passing of impugned order. Therefore, he requested this Court to remit the matter back to the respondent, subject to the payment of 10% of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r reply/objection along with the required documents, if any, within a period of three weeks from the date of receipt of copy of this order. (iii) On filing of such reply/objection by the petitioner, the 1st respondent shall consider the same and issue a 14 days clear notice, by fixing the date of personal hearing, to the petitioner and thereafter, pass appropriate orders on merits and in accordance with law, after hearing the petitioner, as expeditiously as possible. (iv) Considering the fact that the impugned order itself has been set aside, this Court is of the opinion that the attachment made on the bank account of the petitioner, vide bank attachment notice dated 06.08.2024, cannot survive any longer and hence, it is lifted. As a sequel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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