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D.R CONSTRUCTION RAMNAGAR ROAD vs. STATE OF U.P. & OTHERS
(Allahabad High Court)

Hon'ble Judges:

PANKAJ BHATIA
Pet. Counsel
Amit Kumar Singh
Res. Counsel
C.s.c.

Petitioner / Applicant

D.R CONSTRUCTION RAMNAGAR ROAD
Respondent STATE OF U.P. & OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Oct 15, 2024
Order No.

Writ Tax No. - 81 of 2024

Citation

2024(10) TAXREPLY 11264
Original Order
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ORDER

ORDER HON'BLE PANKAJ BHATIA, J. 1. Heard learned Counsel for the petitioner and learned Standing Counsel. 2. The present petition has been filed challenging the order dated 21.01.2022 whereby an order was passed against the petitioner in purported exercise of power under Section 73 of GST Act as well as the order dated 14.03.2024 whereby the appeal preferred by the petitioner was dismissed as being beyond limitation. 3. The contention of the Counsel for the petitioner is that the order under Section 73 of GST Act, as is clear from the order itself, was passed without affording opportunity of hearing as is required by virtue of mandate of Section 75 (4) of the GST Act. He further argues that the said issue is squarely decided by this Court in Writ-Tax No.176 of 2023, vide judgment dated 28.08.2023, specifically to that effect that has been made in para 12 that no opportunity of hearing was granted nor any date of hearing was fixed by the authority prior to passing....

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