Viswkarma Furniture Vs. Additional Commissioner Grade 2
Date: April 11, 2023
Subject Matter
Order passed without giving an opportunity of hearing is contrary to the mandate of section 75(4) of the CGST Act
Summary
The petitioner challenged an order dated 14.03.2022 and an order dated 14.11.2022, in which a demand under section 74 of the U.P.G.S.T. Act was quantified and assessed against the petitioner. The petitioner argued that the show cause notice under sec…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT Heard Sri B. K. Pandey and Aditya Pandey for the petitioner and the learned Standing Counsel. The present petition has been filed challenging the order dated 14.03.2022 as well as the order dated 14.11.2022 by which the demand under section 74 of U.P.G.S.T. Act was quantified and assessed against the petitioner as well as the appeal stood dis…