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TMI Blog2024 (9) TMI 1581X X X X Extracts X X X X X X X X Extracts X X X X ..... writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the order dated April 27, 2024 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 mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mn in which date of personal hearing has 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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 perso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot see any reason to take a different stand. 5. Accordingly, the impugned order dated April 27, 2024 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. With reg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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