2024 (11) TMI 1210

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....arned counsel appearing on behalf of the parties. 2. This writ petition has been filed for the following relief :- "(i) Issue a writ, order or direction in the nature of certiorari quashing the impugned order passed u/s 74 of the GST Act and summary of the order issued in Form GST DRC-07 dated 29.11.2022 by the Assistant Commissioner, State Tax, Sector-2, Shikohabad (Respondent No.2) for the Ta....

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....." 3. Applying the ratio as laid down by the coordinate Bench of this Court in the case of Mahaveer Trading Company vs. Deputy Commissioner State Tax and another [(Writ Tax No.303 of 2024), Neutral Citation No.-2024:AHC:38820-DB], we are of the view that opportunity of personal hearing should have been granted to the petitioner under Section 75(4) of the Uttar Pradesh Goods and Services Tax Act, ....