9911796707
TMI Blog2024 (12) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... f hearing was granted to the petitioner - violation of principles of natural justice - HELD THAT:- The issue with regard to non grant of hearing was considered by the Division Bench of this Court in the case of M/S. ATLAS CYCLES HARYANA LTD. VERSUS STATE OF U.P. AND ANOTHER [ 2024 (2) TMI 942 - ALLAHABAD HIGH COURT] and held that the provisions of Section 75(4) of the GST Act are mandatory. Withou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of limitation prescribed under Section 73(10) of the GST Act. He further submits that no opportunity of hearing was granted to the petitioner which is required and mandatory under Section 75(4) of the GST Act. 4. The issue with regard to non grant of hearing was considered by the Division Bench of this Court in the case of M/S Atlas Cycles Haryana Limited Versus State of U.P. and another passed i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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