2024 (6) TMI 163

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....ssioner, State Tax, Sector-2, Pratapgarh, Uttar Pradesh i.e., the respondent no.4, under Section 73 of the State Goods & Service Tax Act (Annexure No. 6 to the writ petition, respectively). (ii) issue a writ order or direction declaring that recommendation in Agenda 4 (vii) passed by Respondent No. 1 in its 49th Meeting on 18.02.2023 (Annexure No. 10) and Notification No. 09/2023-Central Tax (CGST) dated 31.03.2023 issued by Respondent No. 2 (Annexure No. 11) and Notification No. 515/XI-2-23-9(47)/17-T.C.215-U.P. Act-1-2017- Order-(273)-2023 dated 24.04.2023 issued by Respondent No. 3 (Annexure No. 12) extending the time limit prescribed under Section 73 of the GST Act are ultra vires Section 168A of GST Act, arbitrary and violative of Ar....

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....n 75(4) of the U.P. GST Act, 2017 (hereinafter referred to as the 'Act') as interpreted by a coordinate bench of this Court in Bharat Mint & Allied Chemicals Vs. Commissioner Commerical Tax & 2 Ors., (2022) 48 VLJ 325, it has been then asserted, the Assessing Authority was bound to afford opportunity of personal hearing to the petitioner before he may have passed an adverse assessment order. Insofar as the assessment order has raised disputed demand of tax about Rs. 71,39,146/- , the same is wholly adverse to the petitioner. In absence of opportunity of hearing afforded, the same is contrary to the law declared by this Court in Bharat Mint & Allied Chemicals (supra). Reliance has also been placed on a decision of the Gujarat High Co....