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KAMAKSHI MARKETING vs. STATE OF UP AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

SHEKHAR B. SARAF
MANJIVE SHUKLA JJ
Pet. Counsel
Abhay Mani Tripathi
Res. Counsel
C.s.c.

Petitioner / Applicant

KAMAKSHI MARKETING

Respondent STATE OF UP AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Aug 13, 2024
Order No.

Writ Tax No. - 1213 of 2024

Citation

2024(8) TAXREPLY 10532
Original Order
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ORDER

ORDER 1. Heard learned counsel appearing on behalf of the parties. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by order dated July 3, 2024 passed by respondent no.2/The Deputy Commissioner, State Tax, Khand - 17, Ghaziabad. 3. From the factual matrix it is crystal clear that no proper opportunity of hearing was granted to the petitioner as on the very date of show cause notice, opportunity of hearing was granted to the petitioner. 4. In light of the same, the judgement in M/s Shree Sai Palace Vs. State of U.P. and Ors. reported in MANU/UP/0525/2024 applies to the factual matrix of the present case. It is clear that statutory obligation of Section 75(4) of Uttar Pradesh Goods and Service Tax Act, 2017 has not been fulfilled. 5. Accordingly, the impugned order dated July 3, 2024 is quashed and set aside with a direction upon the authority concerned to grant another opportunity of ....

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