Though the petitioner may not have filed reply, it cannot be said that he lost his right to be heard, purely in the interest of justice, the petitioner is granted one last opportunity to file his reply.
Principal of natural justice— The present petition has been filed against the order wherein the appellate authority has dismissed the appeal filed by the petitioner against the ex parte order dated 20.02.2020 passed under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017.
it had been submitted that if the proper officer was proposing to pass an order on any date other than the date fixed he should have intimated to the petitioner, that other date and a second notice of the proceeding ought to have been served on the petitioner.
Held that— That being the status, though the petitioner may not have filed reply, it cannot be said that he lost his right to be heard before the order dated 20.02.2020 came to be passed.
Consequently whichever way the matter is looked at, the order dated 20.02.2020, cannot be sustained and the appellate authority has erred in upholding the same.
The writ petition is thus allowed. The orders are set aside and the matter remitted to the proper officer to pass a fresh order in accordance with law.
Though the petitioner may not have filed reply, it cannot be said that he lost his right to be heard, purely in the interest of justice, the petitioner is granted one last opportunity to file his reply.
Principal of natural justice— The present petition has been filed against the order wherein the appellate authority has dismissed the appeal filed by the petitioner against the ex parte order dated 20.02.2020 passed under Section 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017.
it had been submitted that if the proper officer was proposing to pass an order on any date other than the date fixed he should have intimated to the petitioner, that other date and a second notice of the proceeding ought to have been served on the petitioner.
Held that— That being the status, though the petitioner may not have filed reply, it cannot be said that he lost his right to be heard before the order dated 20.02.2020 came to be passed.
Consequently whichever way the matter is looked at, the order dated 20.02.2020, cannot be sustained and the appellate authority has erred in upholding the same.
The writ petition is thus allowed. The orders are set aside and the matter remitted to the proper officer to pass a fresh order in accordance with law.