2025 (1) TMI 106

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...., learned counsel for the petitioner and Mr. Ankur Agrawal, learned Standing Counsel for the revenue, we find that as per Section 75 (4) of the U.P. G.S.T. Act, 2017 (hereinafter referred to as 'the Act') opportunity of personal hearing has to be granted before any adverse decision is taken against any person, here a registered person/petitioner. 2. Undeniably, the notice issued to the pe....

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.... submit written reply. However by virtue of the express provision of Section 75 of the Act, even in that situation the petitioner did not lose its right to participate at oral hearing and establish at that stage itself that the adverse conclusions proposed to be drawn against the petitioner, may be dropped. 5. In other words, the rules of natural justice as are ingrained in the statute prescribe ....