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TMI Blog2025 (5) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent : C.S.C. ORDER HON'BLE PANKAJ BHATIA, J. 1. Heard learned counsel for the petitioner and learned Standing Counsel for the State. 2. Present petition has been filed challenging the order dated 28.12.2023 passed against the petitioner under Section 73 of GST Act as well as the order dated 23.12.2024 passed by the appellate authority whereby the appeal of the petitioner was dismi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ght of the said argument, learned counsel for the petitioner argues that despite seeking an opportunity of hearing, the petitioner was not granted the haring which is contrary to the mandate of Section 75(4) of GST Act. He also places reliance on the Division Bench judgment of this Court in the case of Merino Industries Ltd. v. State of Uttar Pradesh and Anr.; Neutral Citation No.- 2025:AHC:45204- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is quoted herein below: "107. Appeals to Appellate Authority. ... (12) The order of the Appellate Authority disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for such decision." 6. In terms of the mandate of Section 75(4) of GST Act, it is incumbent to grant an opportunity of hearing even if the same is not asked ..... X X X X Extracts X X X X X X X X Extracts X X X X
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