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TMI Blog2023 (4) TMI 1262X X X X Extracts X X X X X X X X Extracts X X X X ..... - There are no hesitation in holding that the order dated 14.03.2022 is clearly in violation of the Section 75(4) of the U.P. G.S.T. Act and is also in violation of the principles of natural justice. The order dated 14.03.2022 is quashed. The matter is remanded to the respondent no.2 to issue a fresh notice to the petitioner in accordance with law - petition allowed. - Hon'ble Pankaj Bh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccounted for. The contention of the counsel for the petitioner is that the show cause notice under section 74 of the Act was served on the basis of the SIB report and the petitioner was called upon to show cause as to why the demand may not be quantified and assessed against the petitioner. He also states that the show cause notice in the prescribed Form and GST-DRC-01 was also issued which is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... personal hearing' and 'venue where the personal hearing will be held', 'NA' was mentioned. It is argued that the order came to be passed against the petitioner on 14.03.2022. He draws my attention to the said order, which is contained in Annexure no.4 to argue that no opportunity of hearing was granted and the assessment has been done only on the basis of the SIB report. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harat Mint and Allied Chemicals vs. Commissioner of Commercial Tax) decided on 04.03.2022 as well as the order in Writ Tax No.58 of 2023 (M/s Mohan Agencies vs. State of U.P.) decided on 13.02.2023. In the light of the averments made in the writ petition, the Standing Counsel was directed to obtain the instructions to the effect as to whether any personal hearing was granted to the petitioner o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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