2024 (12) TMI 586

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....Heard Shri Pranjal Shukla, learned counsel for the petitioner and learned Standing Counsel. 2. By means of the present petition, the petitioner has challenged the order dated 24.04.2024 whereby the appeal preferred by the petitioner under Section 107 of GST Act was dismissed. The petitioner has also challenged the order dated 01.02.2022 passed by respondent no.3 whereby a demand has been created....

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....order came to be passed on 01.02.2022 without providing an opportunity of hearing in terms of the mandate of Section 75(4) of the GST Act. The petitioner preferred an appeal against the said order which was dismissed. 5. Contention of learned counsel for the petitioner is that the petitioner has challenged both the orders i.e. the order passed under Section 74 of GST Act as well as the order-in-a....

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....ch is also evident from the order impugned. 8. Section 75(4) of the GST Act mandates the granting of an opportunity of hearing where an adverse decision is contemplated against a person. This provision was also interpreted by this Court in the case of Party Time Hospitality Prop. Smt. Punita Gupta Lko. v. State Of U.P. & 2 Others (Writ Tax No.176 of 2023) decided on 28.08.2023 and the Court was o....