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TMI Blog2024 (9) TMI 504X X X X Extracts X X X X X X X X Extracts X X X X ..... AT:- The factual matrix is such that the matter is squarely 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 just ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstitution of India wherein the writ petitioner is aggrieved by the order dated 14.12.2023 passed by the respondent No. 2 under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017 for the Tax Period-July 2017-March 2018. 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 coordinate Bench judgment of this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Show Cause Notice has to be def ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation 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. Leaving such situations apart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 14.12.2023 passed by Deputy Commissioner, State Tax, Sector-2, Kanpur is quashed and set-aside with a direction given to the officer concerned to grant the petitioner another opportunity of filing a fresh reply and thereafter fix a date of hearing and pass a reasoned order. The entire exercise should be completed within a period of two months from date. 6. The writ petition is disposed of . - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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