2024 (1) TMI 625

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....ry And Hon'ble Om Prakash Shukla JJ. For the Petitioner : Neeraj Singh For the Respondent : A.S.G.I.,Ashwani Kumar Singh,C.S.C.,Dipak Seth ORDER 1. Heard Sri Avinash Poddar assisted by Sri Neeraj Singh, learned counsel for petitioners, Sri Ashwani Kumar Singh, learned counsel for respondent no.1, learned Standing Counsel for the State and Sri Dipak Seth, learned counsel for respondent nos.....

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....pectively. However, it appears that by mistake they marked as "NO" for opportunity of hearing. Learned counsel for petitioners submits that the same got marked due to some technical glitch/mistake on the portal. 4. Be that as it may, learned counsel for petitioners further submits that Section 75(4) of the U.P. GST Act, 2017 mandatorily requires an opportunity of hearing to be given to the petiti....

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....from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person." 6. Section 75(4) of the Act of 2017 specifically states 'or where any adverse decision is contemplated against such person'. 7. Since in the present cases, both tax and penalty are imposed against the petitioners and admittedly, an adverse decision is contemplated against t....