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2021 (11) TMI 820

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....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 petitioner's registration granted under the....

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.... 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 of natural justice are too deeply entrenched in our ....

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....ply 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 affidavit as the instructions received by the learned St....