2024 (12) TMI 215

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.... For the Petitioner : Harsh Vardhan Gupta, Vivek Sarin, Divyanshi Singh For the Respondent : A.S.G.I., C.S.C., Ankur Agarwal (S.C.) Saumitra Singh, Toshiva Singh ORDER 1. This writ petition is directed against the order dated 06.08.2024 passed under Section 73 of U.P.G.S.T./C.G.S.T. Act, 2017 for financial year 2019-20. 2. Though several pleas have been raised in the present writ peti....

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....prayer, the assessment order has been passed on 06.08.2024 itself, i.e., on the date of filing of the reply without affording any opportunity of hearing and, therefore, in view of the fact that the assessment order has been passed in violation of principles of natural justice, though a specific prayer in this regard was made by the petitioner, assessment impugned deserves to be set aside. 3. Le....

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...., wherein the petitioner specifically marked 'Yes' and also made a prayer in reply to the show-cause notice for affording opportunity of personal hearing, it was incumbent upon the authorities to provide an opportunity of hearing. 6. However, apparently on 06.08.2024 itself, the order has been passed, which ex facie, is against the principles of natural justice. The plea raised pertaini....