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2023 (10) TMI 939 - ALLAHABAD HIGH COURTValidity of demand raised u/s 74 of the GST Act - opportunity of hearing not provided - violation of principles of natural justice. It is alleged that the SCN contains a stipulation, 'NA' in the place of date of hearing which is required to be specified in the show cause notice. HELD THAT:- Learned counsel appearing for the Department does not dispute the assertion that issues raised in this writ petition are squarely covered by the adjudication made in MOHINI TRADERS [2023 (6) TMI 531 - ALLAHABAD HIGH COURT], where it was held that The stand of the assessee may remain unclear unless minimal opportunity of hearing is first granted. Only thereafter, the explanation furnished may be rejected and demand created. This petition is disposed off.
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