9911796707
TMI Blog2024 (10) TMI 1449X X X X Extracts X X X X X X X X Extracts X X X X ..... aring - violation of principles of natural justice - HELD THAT:- 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 ' Thus, the impugned order cannot be sustained in the eyes of law. It has been p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon'ble Shekhar B. Saraf And Hon'ble Manish Kumar Nigam JJ. For the Petitioner : Aloke Kumar For the Respondent : C.S.C. ORDER 1. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the order dated June 8, 2023 passed by the respondent No.3 under Section 74(9) of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r necessary compliance. A copy of the same has been made available to this Court. It reads as below: 1. The column 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5.11.2023 and date of personal hearing is 17.11.2023, then the date of order has to be 17.11.2023 11. 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 me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the factual matrix is very similar to one in Mahaveer Trading Company's (supra) . We do not see any reason to take a different stand. 5. Accordingly, the impugned order dated June 8, 2023 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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