TMI Blog2025 (1) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... en called to file its reply only. Consequently, non-compliance of that show cause notice may have only led to closure of opportunity to submit written reply. However by virtue of the express provision of Section 75 of the Act, even in that situation the petitioner did not lose its right to participate at oral hearing and establish at that stage itself that the adverse conclusions proposed to be dr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd. - HON'BLE ANJANI KUMAR MISHRA, J. AND HON'BLE JAYANT BANERJI, J. For the Petitioner:- Pranjal Shukla For the Respondent:- C.S.C. ORDER 1. Having heard Mr. Pranjal Shukla, learned counsel for the petitioner and Mr. Ankur Agrawal, learned Standing Counsel for the revenue, we find that as per Section 75 (4) of the U.P. G.S.T. Act, 2017 (hereinafter referred to as 'the Act') oppo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service of notice, the petitioner had been called to file its reply only. Consequently, non-compliance of that show cause notice may have only led to closure of opportunity to submit written reply. However by virtue of the express provision of Section 75 of the Act, even in that situation the petitioner did not lose its right to participate at oral hearing and establish at that stage itself that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er affidavit at this stage or to relegate the present petitioner to the forum of alternative remedy. The order impugned has been passed contrary to the mandatory procedure. The deficiency of procedure is self apparent and critical to the out-come of the proceedings. 8. Accordingly, the impugned order dated 29.04.2024 is set aside. Matter is remitted to the respondent No. 2 to pass a fresh order. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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