TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Order under s.74 invalid for denying opportunity under s.75(4); matter remitted for fresh hearing and response</h1> <h3>M/s Excellence Trades and Services Private Limited Versus State of U.P. and 2 others</h3> M/s Excellence Trades and Services Private Limited Versus State of U.P. and 2 others - 2025:AHC:47737 - DB Writ petition challenges order dated 05.01.2024 passed under Section 74 of the Uttar Pradesh GST Act raising a demand of Rs. 81,58,509/-. The show cause notice dated 31.10.2023 fixed the date for filing reply as 30.11.2023 but, due to an apparent typographical error, fixed the date of personal hearing as 16.11.2023-prior to the reply date-resulting in the petitioner not being afforded any opportunity of hearing. Reliance was placed on a prior decision in similar circumstances (M/s Mahaveer Trading Company v. Deputy Commissioner State Tax) where an order was set aside for violating 'principles of natural justice.' The State conceded the typographical mistake and non-provision of hearing. Noting that Section 75(4) of the Act 'envisage[s] providing opportunity of hearing,' the impugned order could not be sustained. The order dated 05.01.2024 is 'quashed and set aside' and the matter is remanded for further response, provision of hearing, and fresh adjudication in accordance with law.
TaxTMI 
TaxTMI 
