Held - The authority conclusively found that the natural justice had not been followed by the adjudicating authority, however, on the basis that natural justice was duly followed during appeal proceedings, did not interfere with the order on account of the said aspect of violation of principle of natural justice.

It is well settled that a failure of natural justice in the authority of first instance cannot be cured by sufficiency of natu.....

Held - The decision of this Court in case of Graziano Trasmissioni India Pvt. Ltd. vs. State of Gujarat [2022(66) G.S.T.L. 38 (Guj.)] and Alkem Laboratories Ltd. vs. Union of India [2021(46) G.S.T.L. 113 (Guj.)] and other decisions will need to come to the rescue of the petitioner which insist on providing the opportunity of personal hearing when any adverse decision is contemplated, even without any request for personal hearing on the part of.....

Held - Alternative remedy is not an absolute bar if there is violation of principles of natural justice.  Irrespective of the fact as to whether the appellant had filed reply or not, it is evident that the appellant had prayed for a personal hearing, which was, admittedly, not granted to the
appellant.

In that view of the matter, we are of the opinion that it will not be equitable to relegate the appellant to avail alternative re.....

Held - It is evident that the order of assessment dated 13.9.2022 was passed by the respondent no.2 under Section 74 of the Act, 2017 for
the assessment year 2017-18 without affording opportunity of personal hearing as sought by petitioner. The act of the respondent no. 2 in denial of the opportunity of personal hearing to the petitioner is in clear contravention of the statutory mandate under Section 75(4) of the Act, 2017. The element of .....

Held - The main ground argued relates to the violation of principles of natural justice. The pre-assesment notice in DRC-01 has been issued on 25.05.2022 and the order proceeds on the basis of the petitioner's reply filed on 08.02.2022 in response to a verification of the petitioner's return in Form ASMT – 10. Admittedly, the petitioner has not responded to notice dated 25.05.2022. 

Be that as it may, it was incumbent upon the aut.....

Held - There is no gainsaying that the impugned orders came to be passed without extending opportunity of personal hearing to the petitioner. In respect of the orders relating to three assessment years, the petitioner was not heard. While it is true that in reply in prescribed form given by the petitioner, in response to show-cause notice, the petitioner has indicated that he did not opt for personal hearing.

Learned AGP could not disput.....