2024 (3) TMI 1

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..... the petitioner and Mr. Ankur Agrawal, learned Standing Counsel for the revenue, we find, section 75 (4) of the U.P. G.S.T. Act, 2017 mandates opportunity of personal hearing be granted before any adverse decision is taken against any person, here a registered person/petitioner. 2. Undeniably, the first notice issued to the petitioner under Section 73 of the Act dated 11.04.2023 did intend to call .....

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..... written reply. However by virtue of the express provision of Section 75 of the Act, even in that situation the petitioner did not lose its right to participate in the oral hearing and establish at that stage itself that the adverse conclusions proposed to be drawn against the petitioner, may be dropped. 5. In other words, the rules of natural justice as are ingrained in the statute prescribe dual .....

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..... seful purpose may be served in keeping this petition pending or calling counter affidavit at this stage or to relegate the present petitioner to the forum of alternative remedy. The order impugned has been passed contrary to the mandatory procedure. The deficiency of procedure is self apparent and critical to the out come of the proceedings. 9. Accordingly the impugned order dated 28.11.2023 is s .....

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