2026 (9) TMI 1279

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....ngh For the Respondent(s) : C.S.C. ORDER 1. Heard Sri Niraj Kumar Singh, learned counsel for the petitioner, Sri Arvind Kumar Mishra, learned counsel for the revenue and perused the record. 2. Present petition has been filed with the following relief: "1. Issue a Writ, Order or Direction in the nature of Certiorari quashing the impugned Show Cause Notice dated 22.03.2025 u/s 7....

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.....e., almost more than nine months after the last date fixed. 4. The impugned order is absolutely silent as to opportunity of hearing granted to the petitioner. The above clearly brings out that the petitioner was denied opportunity of personal hearing. In the context of personal hearing specifically provided under Section 75(4) of the UP GST Act, 2017, its denial, in the circumstances noted abo....