2026 (4) TMI 1873

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....H KUMAR CHAUDHARY, J. For the Petitioner : Yogesh Chandra Srivastava. For the Respondent : C.S.C. ORDER 1. Having heard learned counsel for the petitioner and 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 decisio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lled 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 adverse conclusions proposed to be drawn ....