2025 (2) TMI 69

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..... while passing order under Section 73 of GST Act which is mandatory in terms of Section 75(4) of GST Act - challenge to order passed under Section 73 of GST Act - HELD THAT:- Considering the fact, prima-facie, the impugned order is without following the mandate of Section 75(4) of GST Act and is also in violation of principles of natural justice, thus, both the impugned orders i.e. 25.04.2024 & 10 .....

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..... red by the petitioner was dismissed. 3. Contention of learned counsel for the petitioner is that no opportunity of hearing was granted while passing order under Section 73 of GST Act which is mandatory in terms of Section 75(4) of GST Act. Reliance is placed upon a judgment of this Court in the case of M/S Shakti Brick Field Hardoi vs. State of U.P. & Ors.; Neutral Citation No.-2024:AHC-LKO:77782 .....

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