9911796707
TMI Blog2024 (7) TMI 909X X X X Extracts X X X X X X X X Extracts X X X X ..... non-compliance of that show cause notice may have only led to closure of opportunity to submit written reply. However by virtue of the express provision of Section 75 of the Act, even in that situation the petitioner did not lose its right to participate at oral hearing and establish at that stage itself that the adverse conclusions proposed to be drawn against the petitioner, may be dropped. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - C.S.C. 1. Having heard Mr. Shubham Agrawal, learned counsel for the petitioner and Mr. Ankur Agrawal, learned Standing Counsel for the revenue, we find, section 75 (4) of the U.P. G.S.T. Act, 2017 mandates opportunity of personal hearing be granted before any adverse decision is taken against any person, here a registered person/petitioner. 2. Undeniably, the notice issued to the petitioner unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owever by virtue of the express provision of Section 75 of the Act, even in that situation the petitioner did not lose its right to participate at oral hearing and establish at that stage itself that the adverse conclusions proposed to be drawn against the petitioner, may be dropped. 5. In other words, the rules of natural justice as are ingrained in the statute prescribe dual requirement. First w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is self-apparent and critical to the out-come of the proceedings. 8. Accordingly the impugned order dated 30.06.2023 is set aside. Matter is remitted to the respondent No. 2 to pass a fresh order. In that regard the petitioner may file its final reply to the show cause notice within two weeks from today. Thereafter, the petitioner may appear before the assessing authority on 11.03.2024, whereaft ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
