Held – It is not in dispute that no opportunity of personal hearing was given to the petitioner before passing the impugned order. The material on record also indicates that several documents relied upon by the respondent No.1 in the impugned order at Annexure-E were neither brought to the notice of the petitioner nor was he permitted to cross-examine the witnesses with reference to the said documents. Further, no opportunity to produce addi.....

Held - Considering the facts and circumstances of this case as appears from record and submission of the parties, the aforesaid impugned order dated 9th March, 2022 is set aside and the matter is remanded back to the officer concerned for passing a fresh order after giving opportunity of personal hearing to the petitioner within four weeks from the date of communication of this order. It is clarified that this Court has not gone into the merit.....

Held - On perusal of the impugned adjudiction order it appears that though the Adjudicating Authority concerned has recorded that the impugned order has been passed after considering the reply filed by the petitioners but nowhere it appers that the petitioners’ request for personal hearing was either considered or rejected.

Additional Government Pleader is not in a position to contradict the aforesaid admitted position which appears fr.....

Held - It is clear from the record that Notice as well as order impugned was passed on the same date i.e. 06/01/2022. An opportunity of hearing has not been afforded to the petitioners and therefore, it is in breach of principles of natural justice.

Considering the facts and circumstances of the case, we are of the opinion that the petition requires consideration and hence, the same is allowed. The impugned order dated 06/01/2022 passed .....

Held - we are of the considered view that this Court, notwithstanding the statutory remedy, is not precluded from interfering where, ex facie, we form an opinion that the order is bad in law. This we say so, for two reasons- (a) violation of principles of natural justice, i.e. Fair opportunity of hearing. No sufficient time was afforded to the petitioner to represent his case; (b) order passed ex parte in nature, does not assign any reasons su.....

Held - Form GST DRC 01 was issued without specifying any date of hearing and, thereafter, straightaway, an Adjudication Order was allegedly passed fastening liability of tax, interest and penalty upon the Petitioner. From the order sheet, it is evident that no opportunity of personal hearing was granted to the petitioner and the purported Adjudication Order was passed on the first date itself after issuance of the summary of show cause notice......