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TMI Blog2023 (4) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... BHATIA, J. Heard counsel for the petitioner and learned Standing Counsel for the respondent. Both the said writ petitions arises out of the same order in respect to different financial years as the issues argued are same, the same are being decided by means of the present common order for the sake of brevity, the facts of Writ Tax No. 405 of 2023 are being recorded. The contention of the counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r came to be passed against the petitioner on 01.10.2020 (Annexure No. 2), whereby the demand was quantified against the petitioner under Section 74 of the U.P. GST Act. The petitioner preferred an appeal against the said order which according to the petitioner was passed without giving opportunity of hearing. As the amount which is required to be deposited for consideration of the appeal, could n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctrine of merger would not apply and the order dated 01.10.2020 will not be deemed to have merged in the order dated 28.11.2020. As the petitioner has also challenged the order dated 01.10.2020 in the present writ petition, the same is to be considered on its merits. The neat consideration of the counsel for the petitioner is that the proceedings were initiated under Section 74 against the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rusal of Section 75(4) of the Act, 2017 it is evident that opportunity of hearing has to be granted by authorities under the Act, 2017 where either a request is received from the person chargeable with tax or penalty for opportunity of hearing or where any adverse decision is contemplated against the person, such a person even need not to request for opportunity of personal hearing and it is manda ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such, the inescapable conclusion from the material available on record is that petitioner was not granted personal hearing which is required and is mandatory under Section 75(4), as such, on that ground alone the order dated 01.10.2020 is quashed. The respondents shall be at liberty to conclude the proceedings in accordance with law afresh, if so advised. Writ Petition No. 408 of 2023 is also all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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