Heard Mr. J. Prabhakar, learned Senior Counsel for the petitioner and Mr. B.Narasimha Sarma, learned Standing Counsel for Goods and Services Tax (GST), for the respondents.

2. Challenge made in this writ petition is to the order-in-original dated 02.03.2022 passed by respondent No.1 confirming demand of Rs.3,00,33,961.00 under Section 73(2) of the Finance Act, 1994 and imposing penalty of equivalent amount under Section 78 of the Finance Act, 1994.

3. Learned Senior Counsel for the petitioner submits that no notice of personal hearing was received by the petitioner. Therefore, petitioner could not effectively defend its case.

4. Learned Standing Counsel however submits from the documents placed on record that notice of hearing was sent to the address mentioned by the petitioner in its GST registration.

5. From a perusal of the order dated 02.03.2022, more particularly paragraph 5 thereof, we find that intimation of personal hearing sent to the service provider i.e., the petitioner, was returned undelivered by the postal authorities. Following the same, respondent No.1 passed the impugned order on the basis of available materials.

6. Upon hearing learned counsel for the parties and on due consideration, we are of the view that it would be in the interest of justice if the matter is remanded and petitioner is afforded an opportunity of hearing before confirmation of demand and imposition of penalty.

7. In view of the above, we pass the following order(s):-

(i) Impugned order-in-original dated 02.03.2022 is hereby set aside.

(ii) Though we have set aside the order-in-original dated 02.03.2022, the same may be treated as the notice to show cause by the petitioner.

(iii) Petitioner shall submit reply within a period of three weeks from today.

(iv) If the petitioner submits reply within the aforesaid period of three weeks, respondent No.1 shall pass necessary order in accordance with law after granting due opportunity of hearing including personal hearing to the petitioner.

(v) However, if no reply is filed by the petitioner, it would be open to respondent No.1 to pass such order as may be deemed fit and proper.

8. Writ petition is accordingly disposed of.

9. Miscellaneous applications pending, if any, shall stand closed. However, there shall be no order as to costs.