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PUNEET KESHARWANI AND ANOTHER vs. STATE OF U.P. & OTHERS
(Allahabad High Court)

Hon'ble Judges:

PANKAJ BHATIA
Pet. Counsel
Ajay Pratap Singh
Mohd. Sheraj
Res. Counsel
C.s.c.

Petitioner / Applicant

PUNEET KESHARWANI AND ANOTHER

Respondent STATE OF U.P. & OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Jan 16, 2025
Order No.

Writ Tax No. - 18 of 2025

Citation

2025(1) TAXREPLY 12222

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ORDER

ORDER HON'BLE PANKAJ BHATIA, J. 1. Heard learned counsel for the parties and perused the record. 2. The present petition has been filed challenging the order dated 26.12.2023 passed under Section 73 of the GST Act as well as order dated 30.11.2024 whereby the appeal preferred by the petitioners was dismissed. 3. The submission of the counsel for the petitioners is that no separate dates were fixed for submission of reply and for hearing which is contrary to the circular. It is thus proposed to be argued that the hearing as is required under Section 75(4) of the GST Act was not provided. 4. The said issue was considered by the Division Bench of this Court in the judgment dated 04.03.2024 passed in Writ Tax No. 303 of 2024. The said reasoning is squarely applicable to the facts of the present case. Adopting the said reasoning, the impugned orders are quashed. The respondents would be at liberty to pass a fresh order in accordance with law after giving opportuni....

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