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TMI Blog2024 (10) TMI 1047X 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 March 4, 2024 passed by the respondent No.2 under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017. 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 Bench judgment of this Court in Mahav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate. 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 the Show Cause Notice has to be definitely prior to the date of pers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l 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 the same. Leaving such situations apart, we cannot allow a practi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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