Case Law Details
Case Name : Aman Traders Vs Deputy Commissioner And Another (Allahabad High Court)
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All High Courts Allahabad High Court
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Aman Traders Vs Deputy Commissioner And Another (Allahabad High Court)
The writ petition challenged an order dated 18.08.2023 passed under Section 74 of the UPGST Act, 2017. At the threshold, the respondents raised a preliminary objection regarding the availability of an alternative appellate remedy under Section 107 of the Act. The petitioner countered this objection by alleging violation of Section 75(4), which mandates granting an opportunity of hearing where an adverse decision is contemplated.
The Court examined a similar earlier decision in Writ Tax No. 303 of 2024 Please become a Premium member. If you are already a Premium member, login here to access the full content.
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