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2024 (12) TMI 1122

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..... irement of granting opportunity of personal hearing - violation of principles of natural justice - HELD THAT:- Applying the ratio as laid down by the 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 petiti .....

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..... ature of certiorari quashing the impugned ex-parte order dated 29.08.2024 passed by the respondent no.2 under section 74 of the U.P. Goods and Services Tax Act, 2017/Central Goods and Services Tax Act, 2017 (Annexure-1 to the writ petition). 3. Applying the ratio as laid down by the coordinate Bench of this Court in the case of Mahaveer Trading Company vs. Deputy Commissioner State Tax and another .....

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