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    <title>2021 (2) TMI 928 - ALLAHABAD HIGH COURT</title>
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    <description>The court allowed the writ petition challenging the order under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 for A.Y. 2019-20. The court found that the petitioner had not forfeited the right to be heard before the final order was issued, as the ex parte order lacked due process. The order dated 20.02.2020 was set aside, and the matter was remitted to the proper officer for a fresh decision. The petitioner was granted a final opportunity to file a reply within a week, ensuring procedural fairness and adherence to natural justice principles.</description>
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    <pubDate>Fri, 19 Feb 2021 00:00:00 +0530</pubDate>
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      <description>The court allowed the writ petition challenging the order under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 for A.Y. 2019-20. The court found that the petitioner had not forfeited the right to be heard before the final order was issued, as the ex parte order lacked due process. The order dated 20.02.2020 was set aside, and the matter was remitted to the proper officer for a fresh decision. The petitioner was granted a final opportunity to file a reply within a week, ensuring procedural fairness and adherence to natural justice principles.</description>
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