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TMI Blog2024 (9) TMI 1014X X X X Extracts X X X X X X X X Extracts X X X X ..... - HELD THAT:- The issue decided in MAHAVEER TRADING COMPANY VERSUS DEPUTY COMMIS [ 2024 (3) TMI 334 - ALLAHABAD HIGH COURT ] where it was held that ' In view of the facts noted above, before any adverse 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the order dated 16.12.2023 passed by the respondent under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017. 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Show Cause Notice has to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Leaving such situations ..... X X X X Extracts X X X X X X X X Extracts X X X X
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