2024 (9) TMI 504

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....RDER 1. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the order dated 14.12.2023 passed by the respondent No. 2 under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017 for the Tax Period-July 2017-March 2018. 2. We have heard counsel appearing on behalf of the parties. 3. The factual matrix is such that th....

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.... "1. The column in which date of personal hearing has to be mentioned, only N.A. is mentioned without mentioning any date. 2. The column in which time of personal hearing has to be mentioned, only N.A. is mentioned without mentioning time of hearing. 3. In some cases, the date of personal hearing is prior to which reply to the Show Cause Notice has to be submitted this is n....

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....n the date of order has to be 17.11.2023" 11. In view of the facts noted above, before any adverse order passed in an adjudication proceeding, personal hearing must be offered to the noticee. If the noticee chooses to waive that right, occasion may arise with the adjudicating authority, (in those facts), to proceed to deal with the case on merits, ex-parte. Also, another situation may exi....