ORDER :

(Sujoy Paul, J.) :

With the consent, finally heard.

2. Regard being had to the similitude of the questions involved, on the joint request of learned counsel for the parties, the matters are analogously heard and decided by this common order.

3. This common order will decide both the writ petitions wherein the petitioners have called in question the show cause notices and the impugned orders whereby the tax and interest and panalty have been imposed on the petitioners.

4. The singular point raised by learned counsel for the petitioners is that the decision making process adopted by the respondents is contrary to the principles of natural justice and statutory mandate ingrained in Sub Section 4 of Section 75 of the Goods and Services Tax (Act).

5. To elaborate, the facts are taken from W.P. No.13618 of 2023. The scrutiny was concluded on 6.5.2022. A show cause notice dated 7.10.2022 (Annexure P-4) was issued, wherein the amount determined was Rs.7.37 crores. The petitioner filed reply to the show cause notice on 21.1.2023. In the final order dated 17.2.2023 (Annexure P-6), the amoun