2025 (4) TMI 1688

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....r For the Respondent :- C.S.C.,Gopal Verma, Ankur Agarwal 1. This writ petition is directed against order dated 05.01.2024 passed by respondent No. 3 under Section 74 of Uttar Pradesh Goods and Services Tax Act, 2017 (for short 'the Act') raising demand to the tune of Rs. 81,58,509/-. 2. Submissions have been made that the show cause notice dated 31.10.2023, indicated the date of ....

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....ciples of natural justice. 4. Learned Standing Counsel is not in a position to dispute the fact that the date, apparently on account of some typographical mistake, was fixed prior to the date of filing reply and that the petitioner, in fact, was not provided any opportunity of hearing. 5. In view of above fact situation, wherein the provisions of Section 75(4) of the Act, envisage providing ....