2024 (8) TMI 902 - HC - GST

Order Quashed: New Hearing Ordered for Procedural Fairness After Inadequate Hearing Found by High Court.

The HC quashed the Deputy Commissioner's order from July 3, 2024, due to inadequate hearing for the petitioner. The HC referenced a prior judgment, ... Violation of principles of natural justice - no proper opportunity of hearing was granted to the petitioner as on the very date of show cause notice - HELD THAT:- The judgement in M/s Shree Sai Palace Vs. State of U.P. and Ors. [2024 (3) TMI 49 - ALLAHABAD HIGH COURT] applies to the factual matrix of the present case. It is clear that statutory obligation of Section 75(4) of Uttar Pradesh Goods and Service Tax Act, 2017 has not been fulfilled. The impugned order dated July 3, 2024 is quashed and set aside with a direction upon the authority concerned to grant another opportunity of hearing to the petitioner and thereafter, pass a reasoned order in accordance with law - Petition disposed off. The High Court quashed an order dated July 3, 2024, passed by the Deputy Commissioner, State Tax, Ghaziabad, due to lack of proper hearing for the petitioner. The court cited a previous judgment and directed a new hearing and a reasoned order. The writ petition was disposed of.