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TMI Blog2024 (7) TMI 919X X X X Extracts X X X X X X X X Extracts X X X X ..... J. For the Petitioner : Anurag Mishra For the Respondent : C.S.C. ORDER Heard learned counsel for the petitioner, Sri Rajesh Tiwari, learned Additional Chief Standing Counsel who appears on behalf of the department. This petition has been filed by the petitioner with the following main prayer:- "issue a writ or direction or pass an order in the nature of Certiorari quashing the impugned ex- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r for recovery of outstanding dues and in a similar controversy decided by this Court in Writ Tax No. 198 of 2023 on 9.10.2023 in writ petition of M/S Brijesh Kumar Singh Thru. Partner Brijesh Kumar Singh versus State Of U.P. Thru. Prin. Secy. (Institutional Finance) U.P. Govt. Lko. And Another, the Court had quashed the demand order on the ground that no personal hearing was granted in pursuance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ercial Tax has also issued a circular in this regard. Yet the provisions of section 75(4) of the U.P. GST Act are not being followed. Learned counsel appearing on behalf of the State-respondent has produced before this Court a copy of instructions sent by the Deputy Commissioner, State GST wherein, it has been stated that initially a notice under section 61 was issued to the petitioner, later on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng has been made in the writ petition and that he had not given reply to the show cause notice that was issued on 16.9.2023. He has stated that since the documents to be examined for submission of reply is voluminous therefore, he had prayed for time to be granted. We have gone through the judgment rendered in Writ Tax No. 114 of 2024 (Eveready Industries India Ltd vs. State of U.P. and another) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t even if no date, time or place of hearing is indicated in the notice issued under Section 73, it was the duty of the assessee to file his reply to the show cause notice which was admittedly received by him. He chose to ignore the show cause notice. In such cases, the plea regarding denial of opportunity of hearing and violation of principles of natural justice cannot be countenanced. This writ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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