2024 (12) TMI 1000

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..... ng to the petitioner - HELD THAT:- Applying the ratio as laid down by the coordinate Bench of this Court in the case of MAHAVEER TRADING COMPANY VERSUS 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, .....

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..... d order dated 29.12.2023 passed by the respondent no.2 under section 23 of the UPGST/CGST Act for the tax period of July 2017 to March 2018, F.Y. 2017-2018 and order dated 27.6.2024 passed by the respondent no.2 under section 161 of the U.P.GST Act, 2017 (Annexure-1 to the writ petition. II. Issue a suitable writ, order or direction in the nature of certiorari for quashing the notice dated 25.8.20 .....

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