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RAJ CONSTRUCTIONS THRU. PARTNER NARENDRA PRATAP SINGH vs. STATE OF U.P. & OTHERS
(Allahabad High Court)

Hon'ble Judges:

PANKAJ BHATIA, J.
Pet. Counsel
Shailesh Sachan
Deepak Kumar Pandey
Gaurav Singh
Res. Counsel
C.s.c.

Petitioner / Applicant

RAJ CONSTRUCTIONS THRU. PARTNER NARENDRA PRATAP SINGH

Respondent STATE OF U.P. & OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Apr 24, 2025
Order No.

Writ Tax No. - 345 of 2025

Citation

2025(4) TAXREPLY 13054
Original Order
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ORDER

ORDER HON'BLE PANKAJ BHATIA, J. 1. Heard the counsel for the petitioner and the learned Standing Counsel 2. The present petition has been filed challenging the orders dated 27.12.2023 passed under section 73 of the GST Act as well as the order dated 02.12.2024 whereby the appeal was decided without giving any opportunity of hearing. 3. Contention of counsel for the petitioner is that both the orders have been passed without affording an opportunity of hearing, which is contrary to Section 75 (4) of the GST Act. 4. The Standing counsel, on the other hand, based upon instructions, cannot dispute the fact that no hearing was granted as is evident from the order also. 5.Thus, finding both the orders to non-compliance of mandatory requirement of under Section 75(4) of the GST Act, as such, both orders dated 27.12.2023 and 02.12.2024 are quashed. The matter is remanded to the assessing authority to pass a fresh order in accordance with law after giving an oppor....

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