2024 (8) TMI 903

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..... behalf of the parties. 2. This is a petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by impugned order dated March 1, 2024 passed under Section 74 of the Uttar Pradesh Goods and Service Tax Act, 2017 for the assessment year 2019-20. 3. Upon a perusal of the documents, it appears that the order was passed ex parte and was not passed on the date fix .....

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..... er for hearing on 06.11.2023 it was incumbent on that authority either to pass the order or to fix another date and communicate the same to the petitioner. Communication of the other date was necessary as according to the assessing authority the petitioner failed to appear before it on the date fixed on 06.11.2023. 11. By not passing the order on 06.11.2023 and not communicating the next date fi .....

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