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INDUSTRIAL AND BUILDING GLASS INDUSTRIES vs. STATE OF U.P. AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

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

Petitioner / Applicant

INDUSTRIAL AND BUILDING GLASS INDUSTRIES

Respondent STATE OF U.P. AND ANOTHER
Court Allahabad High Court
State

Uttar Pradesh

Date Jul 29, 2024
Order No.

Writ Tax No. - 1078 of 2024

Citation

2024(7) TAXREPLY 10348
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ORDER

ORDER 1. Heard Sri Vishwjit, learned counsel for the petitioner and Sri Ankur Agarwal, learned counsel for the respondent. 2. Challenge has been raised to the order dated 18.10.2023, passed by the respondent No.2, 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 ....

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