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TMI Blog2024 (2) TMI 1180X X X X Extracts X X X X X X X X Extracts X X X X ..... andey, learned counsel for the petitioner, Mr. Ankur Agrawal, learned Standing Counsel for the State respondents and perused the record. 2. Challenge has been raised to the order dated 20.11.2023 passed on FORM GST DRC-07 under Section 74 (9) of the UPGST Act, 2017 (hereinafter referred to as the 'Act'). 3. Merit issues apart, it is undisputed that on 20.05.2023 a notice under Section 74 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... called by the respondent authority. The date fixed in the proceedings was 06.11.2023. On 06.11.2023, petitioner appeared before the authority and sought time. 5. On the other hand Mr. Ankur Agrawal, learned Standing Counsel states that the petitioner did not appear on the next date. In any case no time was sought. 6. Whatever be the correct fact as to the status of proceedings conducted on 06.11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;s request for time, the respondent authority chose not to pass the final order on that date. He also did not communicate the fresh date in the proceedings. 8. Thus relying on Coordinate Bench decision of this Court in M/S Videocon D2H Limited and Ors. Vs. State of U.P. and 3 Ors (2016) 93 UPTC 237, M/S Aroma Chemicals Vs. Union of India & Ors Neutral Citation No.-2014:AHC:60699-DB, it has been s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eedings, the assessing authority forced the ex-parte nature of the order on the petitioner, by its own conduct. 12. In absence of any provision under the Act to allow for ex-parte proceedings to arise in such facts, we find that the breach of natural justice pressed by the petitioner is real. 13. Also we are mindful that proceeding had remained pending for four months since reply was filed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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