9911796707
TMI Blog2025 (1) TMI 924X X X X Extracts X X X X X X X X Extracts X X X X ..... yond limitation - availment of ITC by mistake but the same is not utilised - HELD THAT:- Section 75(4) of the GST Act mandates the granting of an opportunity of hearing where an adverse decision is contemplated against a person. This provision was also interpreted by this Court in the case of Party Time Hospitality Prop. Smt. Punita Gupta Lko. v. State Of U.P. 2 Others [ 2023 (9) TMI 48 - ALLAHABA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... la, learned counsel for the petitioner, learned Standing Counsel and perused the records produced by learned Standing Counsel in terms of the order passed by this Court on 20.12.2024. 2. By means of the present petition, the petitioner has challenged the order dated 04.12.2024 whereby the appeal preferred by the petitioner under Section 107 of GST Act was dismissed as being beyond limitation. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te was unwell and thus, time be granted to file a reply to the show-cause notice. The petitioner also prayed for grant of a personal hearing. 5. From the record, it appears that two notices were sent to the petitioner thereafter on 03.08.2022 and 02.03.2023 which were named as reminder notices. As the petitioner did not file a reply, an order came to be passed on 25.03.2023 without providing an op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l hearing, time of personal hearing and venue of personal hearing were not indicated and simply the word NA was transcribed. Even in the reminder notice sent to the petitioner, in the coloumn of date of personal hearing, time of personal hearing and venue of personal hearing, NA was transcribed. 8. Learned Standing Counsel, based upon instructions, states that no personal hearing was granted, whic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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