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GANESHI LAL AND SONS vs. STATE OF UP AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

SHEKHAR B. SARAF
Pet. Counsel
Aloke Kumar
Res. Counsel
C.s.c.

Petitioner / Applicant

GANESHI LAL AND SONS

Respondent STATE OF UP AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date May 7, 2024
Order No.

Writ Tax No. - 725 of 2024

Citation

2024(5) TAXREPLY 9617

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ORDER

ORDER HON'BLE SHEKHAR B. SARAF, J. 1. Heard Sri Aloke Kumar, learned counsel appearing on behalf of the petitioner and Sri Ravi Shanker Pandey, learned Additional Chief Standing Counsel appearing on behalf of the State. 2. This is a writ petition under Article 226 of the Constitution of India, wherein the petitioner is aggrieved by order dated November 26, 2022 passed by the respondent No.3/Assistant Commissioner State Tax, Sector-4, Gorakhpur under Section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as "the Act") and the appellate order dated February 19, 2024 passed by the respondent No.4/Additional Commissioner, Grade-2, (Appeal)-I, State Tax, Gorakhpur. 3. Learned counsel appearing on behalf of the petitioner submitted that no opportunity of personal hearing was granted to the petitioner in the matter. He further submitted that in spite of seeking the Special Investigation Branch Report (hereinafter referred to ....

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