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APV REALTY LTD vs. DEPUTY COMMISSIONER SECTOR 1 STATE TAX AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

SAUMITRA DAYAL SINGH
DONADI RAMESH
Pet. Counsel
Suyash Agarwal
Res. Counsel
C.s.c.

Petitioner / Applicant

APV REALTY LTD

Respondent DEPUTY COMMISSIONER SECTOR 1 STATE TAX AND ANOTHER
Court Allahabad High Court
State

Uttar Pradesh

Date May 24, 2024
Order No.

WRIT TAX No. - 880 of 2024

Citation

2024(5) TAXREPLY 10775
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ORDER

ORDER 1. Heard Sri Suyash Agrawal, learned counsel for the petitioner and Sri Ankur Agrawal, learned counsel for the revenue. 2. Challenge has been raised to the order dated 29.04.2024, passed by respondent no. 1, under Section 74 of the UP GST Act, 2017. 3. At the very outset, learned Additional Chief Standing Counsel has raised a preliminary objection as to the availability of remedy of appeal under Section 107 of the Act. 4. That objection has been met by the learned Counsel appearing for the petitioner on the strength of (violation of) Section 75(4) of the Act. 5. In similar circumstances, Writ Tax No. 303 of 2024, (Mahaveer Trading Company Vs. Deputy Commissioner State Tax & Anr.) has been allowed. That order dated 04.03.2024 reads as below : "5. It is basic to procedural law under taxing statutes that opportunity of personal hearing must be provided to an assessee before any assessment/adjudication order is passed against him. Thus, we find it ....

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