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TMI Blog2024 (9) TMI 1643X X X X Extracts X X X X X X X X Extracts X X X X ..... , learned counsel appearing for the petitioner and learned Standing Counsel for the State-respondents. 2. Challenge has been raised to the order dated 30.4.2024 passed by the Deputy Commissioner, State Tax, Auraiya, Sector-1 Etawah under Section 73 read with Section 122 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act')/ Central Goods and Services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee. 6. Section 75(4) of the Act reads as below:- "An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person." 7. It transpires from the record, neither the adjudicating authority issued any further notice to the petitioner to show cause or to participate in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out 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 the Show Cause Notice has to be definitely prior to the date of personal hearing. 4. In some cases, the date of personal hearing is on the same date to which reply to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the same. Leaving such situations apart, we cannot allow a practice to arise or exist where opportunity of personal hearing may be denied to a person facing adjudication ..... X X X X Extracts X X X X X X X X Extracts X X X X
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