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2024 (4) TMI 422 - ALLAHABAD HIGH COURTPrinciples of natural justice - vague SCN - notice did nor disclose to the petitioner, the date, time or venue of personal hearing - violation of Section 75(4) of UPGST Act - HELD THAT:- The issue has been considered by a coordinate bench of this Court in M/S MOHINI TRADERS VERSUS STATE OF U.P. AND ANOTHER [2023 (6) TMI 531 - ALLAHABAD HIGH COURT] as also in MAHAVEER TRADING COMPANY VERSUS DEPUTY COMMISSIONER STATE TAX AND ANOTHER [2024 (3) TMI 334 - ALLAHABAD HIGH COURT] where it was held that The impugned order cannot be sustained in the eyes of law. It has been passed in gross violation of fundamental principles of natural justice. The self imposed bar of alternative remedy cannot be applied in such facts. If applied, it would be of no real use. In fact, it would be counter productive to the interest of justice. Here, it may be noted, the appeal authority does not have the authority to remand the proceedings. In view of the facts noted above and the earlier decisions of the Court, no useful purpose may be served in keeping the present petition pending or calling for a counter affidavit at this stage. The impugned order dated 17.03.2023 is set aside. The matter is remitted to the respondent no.2/Assistant Commissioner, Sector - 8, Varanasi (A) : Varanasi I, Commercial Tax to issue a fresh notice to the petitioner within a period of two weeks from today - petition allowed by way of remand.
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