2024 (9) TMI 1581

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....ondent : C.S.C. ORDER 1. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the order dated April 27, 2024 passed by the respondent No.1 under Section 73(9) of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the 'UPGST Act'). 2. We have heard counsel appearing on behalf of the parties. ....

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....le to this Court. It reads as below: "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 Cau....

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.... of personal hearing is 17.11.2023, then 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....

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....ears that the factual matrix is very similar to one in Mahaveer Trading Company's (supra). We do not see any reason to take a different stand. 5. Accordingly, the impugned order dated April 27, 2024 is quashed and set-aside with a direction given to the officer concerned to grant the petitioner another opportunity of filing a fresh reply and thereafter fix a date of hearing and pass a reaso....