Aman Traders Vs Deputy Commissioner And Another
Date: March 11, 2024
Court: High Court
Bench: Allahabad
Type: Writ Petition
Judge(s)/Member(s): SAUMITRA DAYAL SINGH, Surendra Singh-I
Subject Matter
Adjudication Order Passed Without Personal Hearing is Invalid and Set Aside
Summary
The High Court has set aside an order dated 18.08.2023, passed under Section 74 of the UPGST Act, 2017. The order was quashed primarily because the adjudicating authority failed to provide the petitioner a mandatory opportunity for a personal hearing…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Sri Suyash Agrawal, learned counsel for the petitioner and Sri Anand Agrawal, learned counsel for the respondents. 2. Challenge has been raised to the order dated 18.08.2023, passed by respondent no.1, under Section 74 of the UPGST Act, 2017. 3. At the very outset, learned Additional Chief Standing Counsel has raised a preliminary ob…