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RK ELECTRONICS vs. STATE OF U.P. AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

ANJANI KUMAR MISHRA
JAYANT BANERJI

Pet. Counsel

Pranjal Shukla

Res. Counsel

C.s.c.

Petitioner / Applicant	RK ELECTRONICS
Respondent	STATE OF U.P. AND ANOTHER
Court	Allahabad High Court
State	Uttar Pradesh
Date	Sep 4, 2024
Order No.	WRIT TAX No. - 1404 of 2024
Citation	2024(9) TAXREPLY 12070
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ORDER
ORDER 1. Having heard Mr. Pranjal Shukla, learned counsel for the petitioner and Mr. Ankur Agrawal, learned Standing Counsel for the revenue, we find that as per Section 75 (4) of the U.P. G.S.T. Act, 2017 (hereinafter referred to as 'the Act') opportunity of personal hearing has to be granted before any adverse decision is taken against any person, here a registered person/petitioner. 2. Undeniably, the notice issued to the petitioner under Section 73(1) of the Act dated 18.12.2023 did intend to call for a reply from the petitioner but did not propose to grant personal hearing as the abbreviation "NA" was specified against the column "date of personal hearing". In that against the columns to specify the date of personal hearing, time of personal hearing and venue for personal hearing, the abbreviation "NA" i.e. 'Not Applicable' was recorded. 3. In view of the above position admitted on the record, the only conclusion possibl....