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2024 (2) TMI 1180
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.... Aditya Pandey For the Respondent : C.S.C. ORDER 1. Heard Mr. Aditya Pandey, learned counsel for the petitioner, Mr. Ankur Agrawal, learned Standing Counsel for the State respondents and perused the record. 2. Challenge has been raised to the order dated 20.11.2023 passed on FORM GST DRC-07 under Section 74 (9) of the UPGST Act, 2017 (hereinafter referred to as the 'Act'). 3....
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....er notice was issued granting petitioner five days time to furnish certain documents called by the respondent authority. The date fixed in the proceedings was 06.11.2023. On 06.11.2023, petitioner appeared before the authority and sought time. 5. On the other hand Mr. Ankur Agrawal, learned Standing Counsel states that the petitioner did not appear on the next date. In any case no time was soug....
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.... dated 31.10.2023 to produce the supporting documents. Without rejecting the petitioner's request for time, the respondent authority chose not to pass the final order on that date. He also did not communicate the fresh date in the proceedings. 8. Thus relying on Coordinate Bench decision of this Court in M/S Videocon D2H Limited and Ors. Vs. State of U.P. and 3 Ors (2016) 93 UPTC 237, M/S A....
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.... 11. By not passing the order on 06.11.2023 and not communicating the next date fixed in the proceedings, the assessing authority forced the ex-parte nature of the order on the petitioner, by its own conduct. 12. In absence of any provision under the Act to allow for ex-parte proceedings to arise in such facts, we find that the breach of natural justice pressed by the petitioner is real. 1....