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NS AGRO AND ENGINEERING PRODUCTS vs. STATE OF U.P. AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

SAUMITRA DAYAL SINGH
DONADI RAMESH

Pet. Counsel

Abhishek Rai

Ramesh Kumar

Res. Counsel

C.s.c.

Petitioner / Applicant	NS AGRO AND ENGINEERING PRODUCTS
Respondent	STATE OF U.P. AND ANOTHER
Court	Allahabad High Court
State	Uttar Pradesh
Date	May 16, 2024
Order No.	Writ Tax No. - 672 of 2024
Citation	2024(5) TAXREPLY 9667
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Section 74

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ORDER
ORDER 1. Heard Shri Alok Yadav, Advocate holding brief of learned counsel for the petitioner, Shri Nimai Dass, learned Additional Chief Standing Counsel for the State-respondents. 2. Challenge has been raised to the order dated 19.08.2021 passed by the Deputy Commissioner, Commercial Tax Department, Sikandrabad, Bulandshahar, under Section 74(9) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the 'Act'). 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. 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 find it strange and ....