2026 (6) TMI 626

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....the order dated 01.12.2023 passed under Section 73 of the U.P. Goods and Services Tax Act, 2017 (for short, 'the GST Act'). 3. Contention of learned counsel for the petitioner is that no opportunity of hearing was granted while passing the order under Section 73 of the GST Act. It has also contended that the date of notice and the date of personal hearing is same. It has also pointed out that in absence of any opportunity the order impugned cannot be sustained and this issue was dealt by the Division Bench of this Court passed in Writ Tax No.303 of 2024 [Mahaveer Trading Company vs. Deputy Commissioner, State Tax and Anr; 2024:AHC:38820-DB]. 4. Learned Standing Counsel, on the basis of the instructions, states that the date of....

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....60;ी० चौहान (राजू चौहान) अधिवक्ता फर्म उपस्थित हुए। निटस का स्पष्टीकरण प्रस्तुत किया गया जो निम्न (ii) "जारी नोटिस के अनुपालन में दिन&#....

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....ुत किया गया जो निम्न है ........... 8. Thus, it is established on record that on all three dates, the petitioner had been called to file its reply on the points specified in the respective show-cause notice issued. The petitioner submitted its reply on each occasion. Those replies have been extracted in the impugned order. After recording the reply submitted on 27.10.2022, the adjudicating authority has chosen to deal with the merits of the replies submitted and passed a merit order. 9. It transpires from the record, neither the adjudicating authority issued any further notice to the petitioner to show cause or to pa....