Case Law Details
Virat Agencies Vs State of U.P. (Allahabad High Court)
The case of Virat Agencies Vs State of U.P. before the Allahabad High Court revolves around challenges to an order passed under Section 73(9) of the Uttar Pradesh Goods and Service Tax Act, 2017. The petitioner, represented by Shri Aloke Kumar, contests the order for the Tax Period July 2017 to March 2018.
Detailed Analysis
1. Objections Raised: The petitioner raises three objections. Firstly, questioning the validity of the order under the State Act. Secondly, highlighting procedural violations under Section 75(4) of the Central Act, emphasizing the lack of proper notice and opportunity for a personal hearing. Lastly, the petitioner argues against the passing of an order during the pendency of a previous writ petition.
2. Violation of Natural Justice: The court acknowledges the petitioner’s contention regarding the violation of principles of natural justice, particularly outlined in Section 75(4) of the Central Act. It references a similar case where the court emphasized the importance of providing an opportunity for a personal hearing before passing an adverse order.
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