Neutral Citation No. - 2023:AHC:191369-DB

Chief Justice's Court

Case :- WRIT TAX No. - 1009 of 2023

Petitioner :- M/S Manas Continental

Respondent :- State of U.P. and Another

Counsel for Petitioner :- Aditya Pandey

Counsel for Respondent :- C.S.C.

Hon'ble Pritinker Diwaker,Chief Justice

Hon'ble Ashutosh Srivastava,J.

Grievance of the petitioner is that the impugned order dated 05.04.2022 under

Section 74 (09) of CGST Act, 2017 has been passed, without affording any

opportunity of hearing to the petitioner and even without mentioning the date of

granting personal hearing.

Learned counsel for the petitioner submits that purpose of filing this petition would

be served if order impugned is quashed with a direction to the authority concerned

to pass fresh order after giving opportunity of hearing to the petitioner.

Learned counsel appearing for the revenue submits that even if the opportunity of

personal hearing has not been given to the petitioner, he could have filed reply to

the show cause notice, which he has not done, therefore, the order impugned may

not be quashed.

A bare perusal of the impugned order reflects that no date was mentioned for

hearing and the petitioner was n