9911796707
TMI Blog2024 (11) TMI 1210X X X X Extracts X X X X X X X X Extracts X X X X ..... he coordinate Bench of this Court in the case of Mahaveer Trading Company vs. Deputy Commissioner State Tax and another [ 2024 (3) TMI 334 - ALLAHABAD HIGH COURT ], it is opined that opportunity of personal hearing should have been granted to the petitioner under Section 75(4) of the Uttar Pradesh Goods and Services Tax Act, 2017 before passing any adverse order against the petitioner. The impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Assistant Commissioner, State Tax, Sector-2, Shikohabad (Respondent No.2) for the Tax Period: April 2018 to March 2019 (F.Y.2018-19) in complete violation of provision of section 75(4) of the Act as well as in gross violation of principle of natural justice. (ii) Issue a suitable writ order or direction in the nature of mandamus directing the respondent No.2 to issue a fresh notice u/s 74 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner under Section 75(4) of the Uttar Pradesh Goods and Services Tax Act, 2017 before passing any adverse order against the petitioner. 4. In light of the same, the impugned order dated November 29, 2022 passed by respondent no.2/Assistant Commissioner, State Tax, Sector-2, Shikohabad is quashed and set-aside with a direction given to the officer concerned to grant the petitioner another op ..... X X X X Extracts X X X X X X X X Extracts X X X X
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