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TMI Blog2024 (8) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner - HELD THAT:- Reliance placed on the coordinate Bench judgment of this Court in M/s Shubham Steel Traders Vs. State of U.P. and Another [ 2024 (2) TMI 1180 - ALLAHABAD HIGH COURT] where it was held that ' By not passing the order on 06.11.2023 and not communicating the next date fixed in the proceedings, the assessing authority forced the ex-parte nature of the order on the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned order dated March 1, 2024 passed under Section 74 of the Uttar Pradesh Goods and Service Tax Act, 2017 for the assessment year 2019-20. 3. Upon a perusal of the documents, it appears that the order was passed ex parte and was not passed on the date fixed for hearing and for subsequent date no notice was given to the petitioner. 4. Learned counsel appearing on behalf of the petitioner has r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner. Communication of the other date was necessary as according to the assessing authority the petitioner failed to appear before it on the date fixed on 06.11.2023. 11. By not passing the order on 06.11.2023 and not communicating the next date fixed in the proceedings, the assessing authority forced the ex-parte nature of the order on the petitioner, by its own conduct. 5. In light of the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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