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BANSAL TUBEWELLS vs. ASSISTANT COMMISSIONER STATE TAX
(Allahabad High Court)

Hon'ble Judges:

SAUMITRA DAYAL SINGH
ANISH KUMAR GUPTA

Pet. Counsel

Suyash Agarwal

Res. Counsel

C.s.c.

Petitioner / Applicant	BANSAL TUBEWELLS
Respondent	ASSISTANT COMMISSIONER STATE TAX
Court	Allahabad High Court
State	Uttar Pradesh
Date	Jul 1, 2024
Order No.	Writ Tax No. - 980 of 2024
Citation	2024(7) TAXREPLY 10091
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ORDER
ORDER 1. Heard Sri Suyash Agrawal, learned counsel for the petitioner and Sri Anand Agarwal, learned counsel for the respondent. 2. Challenge has been raised to the order dated 4.11.2022, passed by the respondent, under Section 74 of the U.P. G.S.T. 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 versus Deputy Commissioner State Tax and Another) 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 ....