Section 73 of the CGST Act, 2017 — Show Cause Notice --The petitioner prayed for quashing the impugned Order dated 27.11.2021, which is made is gross violation of the principles of natural Justice. The respondent No.3 had issued an undated notice under Section 73(1) of the Act, 2017 on 20.10.2021. The petitioner filed writ against the said order. The court vide order dated 18.11.2021 directed that in the event of petitioner participating in the proceedings, the respondent No.2 shall make an independent application of mind to the material on record and pass appropriate and reasoned order. Subsequently on 16.11.2021, the petitioner received a communication that the date has been fixed for 25.11.2021. Since the counsel for the petitioner showed his inability to come on the date fixed, therefore, the petitioner immediately on the same day, moved an adjournment application dated 16.11.2021 for fixing the case on some other date after 15 days. The respondent passed order dated 27.11.2021. The court observed that the respondent No.3 should have granted a reasonable time to the petitioner to submit his reply to the show cause notice. Thus, non-compliance of principles of natural justice renders the impugned order to be unsustainable.

Held that:- The Hon’ble High Court quashed the impugned order dated 27.11.2021 and remitted the matter back to the respondent No.3 to pass an order afresh in accordance with law, expeditiously preferably within two months.