2024 (7) TMI 909

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....1. Having heard Mr. Shubham Agrawal, learned counsel for the petitioner and Mr. Ankur Agrawal, learned Standing Counsel for the revenue, we find, section 75 (4) of the U.P. G.S.T. Act, 2017 mandates opportunity of personal hearing be granted before any adverse decision is taken against any person, here a registered person/petitioner. 2. Undeniably, the notice issued to the petitioner under Sect....

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....ly. However by virtue of the express provision of Section 75 of the Act, even in that situation the petitioner did not lose its right to participate at oral hearing and establish at that stage itself that the adverse conclusions proposed to be drawn against the petitioner, may be dropped. 5. In other words, the rules of natural justice as are ingrained in the statute prescribe dual requirement.....