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The petitioner ought to have been granted opportunity to peruse the statement and put forth its objections to the same. This has not been done, which, constitutes principles of violation of natural justice. The impugned order is thus set aside.

Assessment Orders – Principle of Natural Justice – The petitioner challenged order of assessment dated 08.01.2021. In the SCN, the Assessing Authority stated that the supplier had admitted in his statement that they had neither received any inward nor engaged in outward supply. Thus, the respondent arrived at a conclusion that the transaction was not genuine and the petitioner was engaging in bill trading. In response, the petitioner has specifically sought the statement recorded by the third party dealer reserving his right to cross examine the dealer as well as to file objections to the same. The impugned order has come to be passed without hearing the petitioner and admittedly, without supplying the statement relied upon by the Officer. The court observed that it constitutes principles of violation of natural justice. Held that:- The Hon’ble High Court set aside the impugned order. Directed the respondent to provide statement and other particulars relied upon to the petitioner within a period of three weeks. Thereafter, the petitioner shall be afforded an opportunity of hearing to put forth its submission and also file objections. Upon consideration thereof, a speaking order shall be passed by the Officer within a period of six weeks from date of first hearing.
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