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PARLE AGRO PRIVATE LIMITED vs. STATE OF GUJARAT & ANOTHER
(Gujarat High Court)

Hon'ble Judges:

BHARGAV D. KARIA
NIRAL R. MEHTA

Pet. Counsel

H.g.dharmadhikari

Dhaval Shah

Res. Counsel

Maithili Mehta

Petitioner / Applicant	PARLE AGRO PRIVATE LIMITED
Respondent	STATE OF GUJARAT & ANOTHER
Court	Gujarat High Court
State	Gujrat
Date	Apr 24, 2024
Order No.	R/SPECIAL CIVIL APPLICATION NO. 4329 of 2024
Citation	2024(4) TAXREPLY 9533
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Section 75

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ORDER
ORDER ( PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA ) 1. This petition is filed under Articles 226 and 227 of the Constitution of India. The short controversy raised in this petition is that the respondent authority has not granted an opportunity of hearing to the petitioner as per provisions of Section 75(4) of the Central Goods and Service Tax Act, 2017 (‘CGST Act’, for short) while passing the order dated 01.12.2023 in Form-GST-RFD-06. 2. On perusal of the impugned order passed under Section 74 of ‘GST Act’, it is apparent that no opportunity of hearing is granted to the petitioner by the respondent authority while taking adverse view against the petitioner. This fact is also not confronted by learned Assistant Government Pleader Ms.Maithili Mehta who appears for the respondent authority. 3. In view of above submissions, now the only recourse which can be adopted is to remand the matter back to the respondent authorities to pass fresh ord....