9911796707
TMI Blog2023 (10) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... HELD THAT:- Section 75(4) of the GST Act mandates the granting of an opportunity of hearing where an adverse decision is contemplated against a person. This provision was also interpreted by this Court in the case of PARTY TIME HOSPITALITY PROP. SMT. PUNITA GUPTA LKO. VERSUS STATE OF U.P. THRU PRIN. SECY. TAX AND REGISTRATION LKO AND 2 OTHERS [ 2023 (9) TMI 48 - ALLAHABAD HIGH COURT] and the Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner, learned Standing Counsel and perused the records produced by learned Standing Counsel in terms of the order passed by this Court on 03.10.2023. 2. By means of the present petition, the petitioner has challenged the order dated 29.03.2023 whereby the appeal preferred by the petitioner under Section 107 of GST Act was dismissed as being beyond limitation. The petitioner has also challeng ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... king adjournment on the ground that his advocate was unwell and thus, time be granted to file a reply to the show-cause notice. The petitioner also prayed for grant of a personal hearing. 5. From the record, it appears that two notices were sent to the petitioner thereafter on 17.09.2021 and 13.12.2021 which were named as reminder notices. As the petitioner did not file a reply, an order came to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioned as 26.07.2021, however, date of personal hearing, time of personal hearing and venue of personal hearing were not indicated and simply the word NA was transcribed. Even in the reminder notice sent to the petitioner, in the coloumn of date of personal hearing, time of personal hearing and venue of personal hearing, NA was transcribed. 8. Learned Standing Counsel, based upon instructions, sta ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
