9911796707
TMI Blog2024 (8) TMI 1455X X X X Extracts X X X X X X X X Extracts X X X X ..... covered by a coordinate Bench judgment of this Court in MAHAVEER TRADING COMPANY VERSUS DEPUTY COMMISSIONER STATE TAX AND ANOTHER [ 2024 (3) TMI 334 - ALLAHABAD HIGH COURT ] where it was held that ' the impugned order cannot be sustained in the eyes of law. It has been passed in gross violation of fundamental principles of natural justice. The self imposed bar of alternative remedy cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of India wherein the writ petitioner is aggrieved by the order dated June 21, 2024 passed by the respondent No.2 under Section 74 read with Section 122 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the 'UPGST Act'). 2. We have heard counsel appearing on behalf of the parties. 3. The factual matrix is such that the matter is squarely covered by a coor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as to be mentioned, only N.A. is mentioned without mentioning any date. 2. The column in which time of personal hearing has to be mentioned, only N.A. is mentioned without mentioning time of hearing. 3. In some cases, the date of personal hearing is prior to which reply to the Show Cause Notice has to be submitted this is non-est and this practice has to be discontinued. The date of reply to the S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erse order passed in an adjudication proceeding, personal hearing must be offered to the noticee. If the noticee chooses to waive that right, occasion may arise with the adjudicating authority, (in those facts), to proceed to deal with the case on merits, ex-parte. Also, another situation may exist where even after grant of such opportunity of personal hearing, the noticee fails to avail the same. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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