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JAIN DISTRIBUTORS vs. STATE OF U.P. & OTHERS
(Allahabad High Court)

Hon'ble Judges:

PANKAJ BHATIA

Pet. Counsel

Utkarsh Misra

Abhishek

Res. Counsel

C.s.c.

Petitioner / Applicant	JAIN DISTRIBUTORS
Respondent	STATE OF U.P. & OTHERS
Court	Allahabad High Court
State	Uttar Pradesh
Date	Feb 18, 2025
Order No.	Writ Tax No. - 83 of 2025
Citation	2025(2) TAXREPLY 12476
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ORDER
ORDER HON'BLE PANKAJ BHATIA, J. 1. Heard learned counsel for the petitioner, learned Standing Counsel for the State respondent and perused the material available on record. 2. The instructions produced by the learned Standing Counsel are taken on record. 3. The present petition has been filed by the petitioner challenging the order dated 04.04.2024 passed under Section 73 of the G.S.T. Act whereby the demand was confirmed. 4. The neat contention of the counsel for the petitioner is that no opportunity of hearing was granted to the petitioner as is prescribed under Section 75(4) of the G.S.T. Act, which is mandatory. 5. The copy of instructions has been produced by the learned Standing Counsel wherein notice was sent to the petitioner however in the column of date of personal hearing "N.A." was mentioned. The impugned order also does not record that any opportunity was afforded to the petitioner. 6. The issue with regard to non-grant of heari....