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2024 (5) TMI 550 - ALLAHABAD HIGH COURTViolation of principles of natural justice - no opportunity of personal hearing was granted to the petitioner - challenge to order passed u/s 74 of the Uttar Pradesh Goods and Services Tax Act, 2017 - HELD THAT:- The impugned orders are liable to be quashed and set aside. Accordingly, this Court issues a writ of certiorari quashing the orders dated November 26, 2022 and February 19, 2024 with a direction upon the officer concerned to provide a copy of the SIB report to the petitioner within three weeks from date and subsequent to providing the SIB report, opportunity of hearing must be afforded to the petitioner before passing final order under Section 74 of the Act. Petition allowed.
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