https://www.taxtmi.com/caselaws?id=758293 The HC set aside the impugned order under Section 74 of the UP GST Act, citing a violation of natural justice due to the denial of a personal hearing, as mandated by Section 75(4). The court remitted the matter to the Deputy Commissioner for a fresh order, ensuring compliance with legal principles and affording the petitioner a fair opportunity of hearing. The court emphasized that the availability of an alternative remedy under Section 107 does not preclude judicial intervention when natural justice principles are grossly violated. en-us Fri, 24 May 2024 00:00:00 +0530 Fri, 20 Feb 2026 17:21:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758293 The HC set aside the impugned order under Section 74 of the UP GST Act, citing a violation of natural justice due to the denial of a personal hearing, as mandated by Section 75(4). The court remitted the matter to the Deputy Commissioner for a fresh order, ensuring compliance with legal principles and affording the petitioner a fair opportunity of hearing. The court emphasized that the availability of an alternative remedy under Section 107 does not preclude judicial intervention when natural justice principles are grossly violated. Case-Laws GST Fri, 24 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758293