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2024 (11) TMI 278 - HC - GSTDismissal of appeal preferred by the petitioner as not being maintainable - no date was fixed for hearing which is mandatory in terms of Section 75(4) of GST Act - violation of principles of natural justice - HELD THAT - Considering that there is no material by the respondents to suggest that any hearing was fixed or the petitioner was afforded an opportunity of hearing and finding the same to be prima-facie in violation of principles of natural justice as well as under Section 75(4) of GST Act which is mandatory, the order dated 23.12.2023 is quashed. As the main order dated 23.12.2023 has been quashed, the order dated 05.07.2024 is also set aside - the matter is remanded to respondent no.2 to pass a fresh order in accordance with law after giving an opportunity of hearing to the petitioner - petition allowed by way of remand.
The High Court of Allahabad quashed an order dated 23.12.2023 and set aside an order dated 05.07.2024 in a case challenging actions under the GST Act. The Court found a violation of natural justice and Section 75(4) of the GST Act as no hearing date was fixed. The matter was remanded for a fresh order after giving the petitioner an opportunity to be heard. The petition was allowed accordingly.
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