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PARAS INDUSTRIAL SALES vs. STATE OF U.P. AND OTHER
(Allahabad High Court)

Hon'ble Judges:

SUNITA AGARWAL
VIPIN CHANDRA DIXIT JJ.
Pet. Counsel
Ashish Agrawal
Shubham Agrawal
Res. Counsel
C.s.c.

Petitioner / Applicant

PARAS INDUSTRIAL SALES
Respondent STATE OF U.P. AND OTHER
Court Allahabad High Court
State

Uttar Pradesh

Date Dec 15, 2022
Order No.

Writ Tax No. - 1518 of 2022

Citation

2022(12) TAXREPLY 6718
Original Order
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ORDER

ORDER Heard Sri Shubham Agrawal, learned counsel for the petitioner and Sri Ankur Agrawal, learned counsel appearing for the respondent revenue. This petition is directed against the assessment order dated 06.09.2022 as rectified on 13.9.2022 (Anneuxre-4) passed by respondent no.2 under Section 74 of C.G.S.T-U.P.G.S.T. Act, 2017 (hereinafter referred to as 'Act, 2017'). The only issue for consideration has been raised by the learned counsel for the petitioner is that on receipt of the show cause notice dated 17.12.2021 issued by respondent no.2, a reply dated 23.12.2021 was submitted by the petitioner and in the documents uploaded in Form GST DRC 06, the petitioner opted for personal hearing by tick marking the relevant column. The copy of said reply in the requisite form has been appended at page '40' of the paper book. However, the date, time and venue of the personal hearing was not intimated to the petitioner before passing the order impugned. On the ....

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