2021 (11) TMI 820

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.... Heard Ms. Pooja Talwar, learned counsel for the petitioner and Shri Manu Ghildyal, learned counsel for the revenue. 2. Matter is at fresh stage. 3. Perused the amendment application (2 of 2021). The same is allowed. Let amendment in the original record be incorporated by Monday (22.11.2021). 4. Challenge has been raised to the order dated 29.06.2019 issued by respondent no.2 whereby the ....

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.... was no further requirement of granting opportunity of hearing in this case under Rule 22 of the Uttar Pradesh Goods and Services Tax Rules, 2017 (in short, 'Rules'). 7. While we may not rule on the issue of service of notice dated 24.05.2019 as no counter affidavit has been called in the present proceeding, insofar as the other objection raised by the petitioner is concerned, the rules....

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..... In the admitted facts of the present case, though no reply may have been furnished by the petitioner still, it was incumbent on respondent no.2 to fix a date and afford opportunity of hearing to the petitioner in compliance of the first proviso to Section 29(2) of the Act. In view of such facts, no useful purpose would be served in keeping in the present petition pending or calling for a counter....