2023 (10) TMI 479

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....pondent : C.S.C. ORDER Hon'ble Pankaj Bhatia, J. 1. Heard Shri Pranjal Shukla, learned counsel for the petitioner, learned Standing Counsel and perused the records produced by learned Standing Counsel in terms of the order passed by this Court on 03.10.2023. 2. By means of the present petition, the petitioner has challenged the order dated 02.09.2023 whereby the appeal preferred by the pe....

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....in terms of the mandate of Section 75(4) of the GST Act. The petitioner preferred an appeal against the said order, which was dismissed on the ground of being beyond the prescribed period of limitation. 5. Contention of learned counsel for the petitioner is that the petitioner has challenged both the orders i.e. the order passed under Section 73(9) of GST Act as well as the order-in-appeal, howev....

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.... also evident from the order impugned. 8. Section 75(4) of the GST Act mandates the granting of an opportunity of hearing where an adverse decision is contemplated against a person. This provision was also interpreted by this Court in the case of Party Time Hospitality Prop. Smt. Punita Gupta Lko. v. State Of U.P. & 2 Others (Writ Tax No.176 of 2023) decided on 28.08.2023 and the Court was of the....