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2023 (10) TMI 479 - ALLAHABAD HIGH COURTMaintainability of appeal - appeal dismissed as being beyond limitation - opportunity of hearing - violation of principles of natural justice - 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. VERSUS STATE OF U.P. THRU PRIN. SECY. TAX AND REGISTRATION LKO AND 2 OTHERS [2023 (9) TMI 48 - ALLAHABAD HIGH COURT] and the Court was of the view that compliance of Section 75(4) of GST Act is mandatory; while doing so, this Court had also considered the earlier judgments of this Court. Considering the fact that the original order is contrary to the mandate of Section 75(4) of GST Act and is also violative of principles of natural justice, the order dated 29.08.2022 is liable to be quashed and is accordingly quashed - As the impugned order has been quashed, order dated 02.09.2023 is also quashed. Matter is remanded to respondent no.3 to pass fresh orders after giving an opportunity of hearing and after permitting the petitioner to file a reply to the show-cause notice, in accordance with law - Petition allowed by way of remand.
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