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2022 (7) TMI 509 - ALLAHABAD HIGH COURTValidity of impugned assessment order - the order has been passed rejecting the adjournment application of the petitioner, followed by rectification order - Violation of the principle of natural justice - HELD THAT:- The first notice was given by the respondent no.2 to the petitioner on 15.03.2022 granting 15 days' time to submit reply with respect to the allegedly unverified transaction of Rs.3,19,22,729/-. On 30.03.2022, the petitioner submitted online adjournment application seeking 15 days' time. Undisputedly, that application was the first adjournment application of the petitioner. The cause shown for taking adjournment was not disbelieved by the respondent no.2 and, yet, the adjournment application has been rejected and liability to tax has been assessed in the impugned orders. Thus, it is evident that the impugned orders have been passed by the respondent no.2 in gross breach of principles of natural justice. The impugned assessment order under Section 74 of the UPGST Act dated 31.03.2022 and the rectification order under Section 161 of the UPGST Act dated 11.04.2022 are, hereby, quashed. The matter is remitted back to the respondent no.2 to pass a fresh order in accordance with law, after giving reasonable time to the petitioner to submit his reply and after affording reasonable opportunity of hearing to the petitioner. The writ petition is disposed of.
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