https://www.taxtmi.com/caselaws?id=448226 Denial of an opportunity of hearing under the U.P. GST Act was the decisive issue; the court found that where an adverse decision (tax and penalty) was contemplated, the statutory right to be heard was mandatory and orders issued before the scheduled hearing or after a recorded "NO" response were invalid. For the 2020 21 petitions the technical error in marking "NO" did not permit bypassing a hearing, and the orders were set aside. For 2021 22 and 2022 23 the court held the absence of hearing vitiated the orders and quashed them. For 2019 20 the impugned orders were quashed for the same reason and fresh hearings were directed on existing replies. en-us Fri, 12 Jan 2024 00:00:00 +0530 Fri, 13 Feb 2026 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448226 Denial of an opportunity of hearing under the U.P. GST Act was the decisive issue; the court found that where an adverse decision (tax and penalty) was contemplated, the statutory right to be heard was mandatory and orders issued before the scheduled hearing or after a recorded "NO" response were invalid. For the 2020 21 petitions the technical error in marking "NO" did not permit bypassing a hearing, and the orders were set aside. For 2021 22 and 2022 23 the court held the absence of hearing vitiated the orders and quashed them. For 2019 20 the impugned orders were quashed for the same reason and fresh hearings were directed on existing replies. Case-Laws GST Fri, 12 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448226