2026 (5) TMI 1578

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....HARY, JJ. Counsel for Petitioner(s) : Manish Kumar Shukla Counsel for Respondent(s) : C.S.C. ORDER Having heard Manish Kumar Shukla, learned counsel for the petitioner and Sri Sanjay Sarin, learned Additional Chief Standing Counsel appearing on behalf of the State, we find that as per Section 75 (4) of the U.P. G.S.T. Act, 2017 (hereinafter referred to as 'the Act') opportunity....

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....vice of notice, the petitioner had been called to file its reply only. Consequently, non-compliance of that show cause notice may have only led to closure of opportunity to 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....

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....g counter affidavit at this stage or to relegate the present petitioner to the forum of alternative remedy. The order impugned has been passed contrary to the mandatory procedure. The deficiency of procedure is self apparent and critical to the out-come of the proceedings. 8. Accordingly, the impugned order dated February 21, 2023 is set aside. Matter is remitted to the respondent No.3 to pass ....