GST Section 75(4): Disjunctive ‘Or’ Signifies Dual Scenarios Requiring Personal Hearing

Shree Sai Palace Vs State Of U.P. And Others (Allahabad High Court) In the case of Shree Sai Palace vs State Of U.P. And Others heard in the Allahabad High Court, the petitioner challenged an order passed by the Additional Commissioner, Grade – 2, (Appeals – 2nd), Commercial Tax, Jhansi, dated December 16, 2022. The petitioner, who owned a hotel and was registered under the Goods and Services Tax Act, 2017 (UPGST Act), received a notice under section 74 of the UPGST Act for the period December 2017. The petitioner did not file a reply to the notice, and subsequently, an order was passed un...