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2024 (7) TMI 56 - HC - GSTViolation of principles of natural justice - no opportunity of hearing given to the petitioner before passing of the order - imposition of tax with interest and penalty - HELD THAT - This court is of the view hat all issues raised by the petitioner in the present writ petition can be adequately considered in appeal and accordingly the petitioner is relegated to his remedy of an appeal u/s 107 of the UPGST Act - It is provided in case such an appeal is filed within the next two weeks along with an application for interim relief the appellate authority shall duly consider the said application and pass appropriate orders thereon within 10 days thereafter in accordance with law. Petition is disposed off.
Issues:
Challenge to order imposing tax under U.P.GST/CGST/IGST Act, 2017 without opportunity of hearing. Analysis: The petitioner challenged an order imposing tax under the U.P.GST/CGST/IGST Act, 2017, without being provided with an opportunity of hearing. The petitioner contended that the order was passed in violation of statutory provisions. The respondent, however, argued that notice was duly served upon the petitioner, who failed to appear before the authority to defend the notice. The respondent highlighted that the petitioner had the option to appeal under section 107 of the UPGST/CGST Act, citing a judgment of the Hon'ble Supreme Court for reference. The court acknowledged the petitioner's grounds but emphasized that all issues raised could be appropriately addressed by the appellate authority in an appeal. The court directed the petitioner to pursue the remedy of appeal under section 107 of the UPGST Act. The petitioner's request for protection until the appeal was filed was considered, and the court decided that no coercive action would be taken against the petitioner until the appellate authority made a decision on the stay application. Furthermore, the court clarified that the protection granted would cease to have any effect upon the appellate authority's decision. The court disposed of the petition with the direction for the petitioner to file an appeal within two weeks, along with an application for interim relief, which would be duly considered by the appellate authority within 10 days thereafter in accordance with the law.
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