K.J. Enterprises Vs State of U.P
Date: January 31, 2024
Subject Matter
Personal hearing under section 75(4) of the CGST Act must be provided before passing any adverse decision
Summary
The case pertains to a writ petition under Article 226 of the Constitution of India filed by M/S K.J. Enterprises against an order passed by the Additional Commissioner, Grade – 2, Commercial Tax, Agra. The petitioner, a proprietorship firm, wa…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard counsel appearing on behalf of the parties. 2. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner M/S K.J. Enterprises is aggrieved by the order dated September 26, 2022, passed by the Additional Commissioner, Grade – 2, (Appeals – 1 st ), Commercial Tax, Agra (hereinafter referr…