2024 (12) TMI 1000 - HC - GST

Violation of principles of natural justice - challenge to impugned orders passed by the respondent under UPGST/CGST Act and U.P.GST Act for not granting personal hearing to the petitioner - HELD THAT - Applying the ratio as laid down by the coordinate Bench of this Court in the case of MAHAVEER TRADING COMPANY VERSUS DEPUTY COMMISSIONER STATE TAX AND ANOTHER 2024 (3) TMI 334 - ALLAHABAD HIGH COURT , it is opined that opportunity of personal hearing should have been granted to the petitioner under Section 75(4) of the Uttar Pradesh Goods and Services Tax Act, 2017 before passing any adverse order against the petitioner. The impugned orders dated December 29, 20223 and June 27, 2024 passed by respondent no.2/Deputy Commissioner, Sector-I, State Tax, Fatehpur are quashed and set-aside with a direction given to the officer concerned to grant the petitioner another opportunity of filing a fresh reply and thereafter fix a date of hearing and pass a reasoned order - Petition disposed off.

Summary

The High Court quashed the impugned orders passed by the respondent under UPGST/CGST Act and U.P.GST Act for not granting personal hearing to the petitioner. The court directed to grant another opportunity for filing a fresh reply and pass a reasoned order within two months. The writ petition is disposed of.