9911796707
TMI Blog2024 (9) TMI 1581X X X X Extracts X X X X X X X X Extracts X X X X ..... a coordinate Bench judgment of this Court in Mahaveer Trading Company vs. Deputy Commissioner State Tax and another [ 2024 (3) TMI 334 - ALLAHABAD HIGH COURT] where it was held that ' It has been passed in gross violation of fundamental principles of natural justice. The self imposed bar of alternative remedy cannot be applied in such facts. If applied, it would be of no real use. In fact, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 24 passed by the respondent No.1 under Section 73(9) 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 coordinate Bench judgment of this Court in Mahaveer Trading Company vs. Deputy Commissioner State Tax and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ersonal 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 definitely prior to the date of personal hearing. 4. In some cases, the date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, we cannot allow a practice to arise or exist where opportunity of person ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. With regard to the payment of Goods and Service Tax to be received by the petitioner from the respondents, the petitioner is granted leave to approach the authority c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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