2026 (8) TMI 222

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....SH KUMAR CHAUDHARY, J. For the Petitioner(s) : Mukesh Kumar Tewari For the Respondent(s) : C.S.C Court No. - 3 ORDER 1. Having heard Sri Mukesh Kumar Tewari, learned counsel for the petitioner and Sri Sanjai Sarin, learned Counsel for the State-respondents/ revenue, we find that as per Section 75(4) of the U.P. G.S.T. Act, 2017 (hereinafter referred to as 'the Act') opportun....

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....ring. 4. Thus, upon service 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 ....

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....petition pending or calling 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 24.04.2024 is set aside. Matter is remitted to the respo....