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2023 (4) TMI 544 - HC - GSTDoctrine of merger - Opportunity of hearing not provided - proceedings were initiated under Section 74 against the petitioner - applicability of Sub-Section (4) of Section 75 of the U.P. GST Act - violation of principles of natural justice (audi alterem partem) - HELD THAT:- The order dated 01.10.2020 also does not reveal that any personal hearing was accorded to the petitioner prior to passing of the order, as such, the inescapable conclusion from the material available on record is that petitioner was not granted personal hearing which is required and is mandatory under Section 75(4), as such, on that ground alone the order dated 01.10.2020 is quashed. The respondents shall be at liberty to conclude the proceedings in accordance with law afresh, if so advised. Petition allowed.
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