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TMI Blog2021 (2) TMI 928X X X X Extracts X X X X X X X X Extracts X X X X ..... Uttar Pradesh Goods and Services Tax Act, 2017 - HELD THAT:- Though it is not denied that the notice for the date 10.02.2020 had been served on the petitioner, it is admitted on record that no order came to be passed on that date. Further order dated 15.02.2020 makes it clear that the proper officer did not reserve order on 10.02.2020 but kept the proceeding pending till the date 15.02.2020. Eve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led against the order dated 03.06.2020 passed by the Additional Commissioner Grade-II (Appeal) III Commercial Tax, Ghaziabad, in Second Appeal No.24 of 2020 for A.Y. 2019-20 (GST). By that order, the appellate authority has dismissed the appeal filed by the petitioner against the ex parte order dated 20.02.2020 passed under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 (he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... served on the petitioner. Since, no such notice was issued or served, the order dated 20.02.2020 is stated to be wholly contrary to law being passed upon denial of opportunity of hearing. 5. Opposing the writ petition, learned Standing Counsel would submit that the petitioner was himself blame for not appearing before the proper officer on 10.02.2020 despite service of notice on that date. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the status, though the petitioner may not have filed reply, it cannot be said that he lost his right to be heard before the order dated 20.02.2020 came to be passed. 8. Consequently whichever way the matter is looked at, the order dated 20.02.2020, cannot be sustained and the appellate authority has erred in upholding the same. 9. The writ petition is thus allowed . The orders dated 03.06.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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