2024 (8) TMI 903

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.... 1. Heard learned counsel appearing on behalf of the parties. 2. This is a petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by impugned order dated March 1, 2024 passed under Section 74 of the Uttar Pradesh Goods and Service Tax Act, 2017 for the assessment year 2019-20. 3. Upon a perusal of the documents, it appears that the order was passed....

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....irness in proceedings. Once the authority had fixed the matter for hearing on 06.11.2023 it was incumbent on that authority either to pass the order or to fix another date and communicate the same to the petitioner. Communication of the other date was necessary as according to the assessing authority the petitioner failed to appear before it on the date fixed on 06.11.2023. 11. By not pas....