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2024 (4) TMI 415 - HC - GSTViolation of principles of natural justice - Order passed without granting any opportunity of Personal hearing to the petitioner - mandatory requirement of the UPGST Act, 2017 - HELD THAT:- This Court in M/s Shree Sai Palace v. State of U.P. and Another [2024 (3) TMI 49 - ALLAHABAD HIGH COURT], relying on two judgments of coordinate Bench of this Court in Bharat Mint and Allied Chemicals v. Commissioner Commercial Tax and Others [2022 (3) TMI 492 - ALLAHABAD HIGH COURT] and M/s Primeone Work Force Pvt. Ltd. v. Union of India, [2024 (1) TMI 625 - ALLAHABAD HIGH COURT] in similar facts and circumstances has held that no orders can be allowed to pass through the legislative barriers of natural justice erected to safeguard individual rights and prevent abuse of power and that the opportunity of hearing is required to be afforded to the petitioner before passing orders. Thus, let there be a writ of certiorari issued against the order dated July 12, 2023 and the order dated August 18, 2022. These orders are quashed and set aside. Consequential relief to follow. The respondent No. 3 is directed to grant an opportunity of personal hearing to the petitioner and thereafter pass a reasoned order in accordance with the law within a period of six weeks from date. This writ petition is, accordingly, allowed.
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