Held - Circular No.12/2022 dated 26.09.2022 issued by the respondent is brought to the notice of this Court by the learned counsel for the petitioner.

From the above, it is crystal clear that reasonable opportunity ought to be given to a person to show cause and depending upon the facts of each case, even further extension of time can be granted by the Assessing / Adjudicating Officer. In any event, the decision to refuse or extend time .....

Held - We are in agreement with Mr. Thakar because Sections 73(8) of MGST Act in terms permits a person chargeable with tax under sub-section (1) or sub-section (3) a period of 30 days from issuance of the show-cause notice to make payment of such tax along with interest payable under Section 50.   If he does not wish to make payment, then within the 30 day period he could file  a reply to  the show-cause  notice. This stat.....

Held - While the above question raised by the petitioner would require a detailed examination,  it could be immediately noticed that the impugned order came to be passed in a quick succession as noticed above, that too without permitting the petitioner to file reply.  The hot hurry on the part of the authorities sacrificed the right of the petitioner to reply and in the process, there was evident breach of principles of natural justi.....

Held - We are not inclined to go into the merits of the matter but we are convinced that the arguments made by the learned counsel for the appellant that there has been violation of principles of natural justice. We say so because of the fact that the appellant has been granted seven days time to submit its reply to the show cause notice dated 27.03.2022. The appellant’s case is that they were not communicated with the same on 27.03.2022 but.....