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TMI Blog2024 (9) TMI 504X X X X Extracts X X X X X X X X Extracts X X X X ..... Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the order dated 14.12.2023 passed by the respondent No. 2 under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017 for the Tax Period-July 2017-March 2018. 2. We have heard counsel appearing on behalf of the parties. 3. The factual matrix is such that the matter is squarely covered by a coordinate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to be mentioned, only N.A. is mentioned without mentioning any date. 2. The column in which time of personal hearing has to be mentioned, only N.A. is mentioned without mentioning time of hearing. 3. In some cases, the date of personal hearing is prior to which reply to the Show Cause Notice has to be submitted this is non-est and this practice has to be discontinued. The date of reply to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re any adverse order passed in an adjudication proceeding, personal hearing must be offered to the noticee. If the noticee chooses to waive that right, occasion may arise with the adjudicating authority, (in those facts), to proceed to deal with the case on merits, ex-parte. Also, another situation may exist where even after grant of such opportunity of personal hearing, the noticee fails to avail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tand. 5. Accordingly, the impugned order dated 14.12.2023 passed by Deputy Commissioner, State Tax, Sector-2, Kanpur is quashed and set-aside with a direction given to the officer concerned to grant the petitioner another opportunity of filing a fresh reply and thereafter fix a date of hearing and pass a reasoned order. The entire exercise should be completed within a period of two months from da ..... X X X X Extracts X X X X X X X X Extracts X X X X
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