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SRI RADHA RANI vs. VERSUS STATE OF UP AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

SHEKHAR B. SARAF

Pet. Counsel

Vishwjit

Res. Counsel

C.s.c.

Petitioner / Applicant	SRI RADHA RANI
Respondent	VERSUS STATE OF UP AND OTHERS
Court	Allahabad High Court
State	Uttar Pradesh
Date	May 23, 2024
Order No.	Writ Tax No. - 870 of 2024
Citation	2024(5) TAXREPLY 9747
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ORDER
ORDER HON'BLE SHEKHAR B. SARAF, J. 1. Heard Sri Vishwjit, counsel for the petitioner and the learned Standing Counsel for the State. 2. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the order dated January 31, 2024 passed by the Additional Commissioner, Grade - 2, (Appeal), Judicial Division, State Tax, Etawah (hereinafter referred to as the 'Respondent No. 2') for the tax period of January, 2020 (Financial Year 2019- 20). 3. Upon perusal of the record and after hearing of the counsel for the parties, it is clear that an opportunity of 'personal hearing' was not afforded to the petitioner which is a mandatory requirement under Section 75(4) of the Uttar Pradesh Goods and Services Tax, Act, 2017 (hereinafter referred to as the "Act"). 4. The significance of the word "or'' in Section 75(4) of the UPGST Act, 2017 cannot be underestimated. The usage of the word ....