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AKSHAT ENTERPRIZES vs. STATE GOODS AND SERVICE TAX & OTHERS
(Allahabad High Court)

Hon'ble Judges:

ASHWANI KUMAR MISHRA
VINOD DIWAKAR JJ
Pet. Counsel
Alok Saxena
Res. Counsel
C.s.c.

Petitioner / Applicant

AKSHAT ENTERPRIZES
Respondent STATE GOODS AND SERVICE TAX & OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Apr 3, 2023
Order No.

Writ Tax No. - 1603 of 2022

Citation

2023(4) TAXREPLY 7208
Original Order
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ORDER

ORDER The petitioner is aggrieved by a notice issued to him under Section 74(1) of the U.P. State Goods and Service Act, 2017, dated 01.11.2022, primarily on the ground that an intimation in terms of Section 74(5) was issued to the petitioner, to which a reply has been given under DRC 01-A, Part-B. It is contended that show cause notice has been issued on the previous terms without adjudicating the petitioner's reply. An objection is raised to the maintainability of the writ petition on the ground that intimation under Section 74(5) of the Act is not a notice as per the procedure specified in the Act; if the department is not satisfied with the explanation submitted, then a show cause notice is required to be issued under Section 74(1) of the Act. It is urged that all issues raised by the petitioner can be raised before the authority while submitting a reply to the show cause notice. Submission is that unless the proceedings conclude under the GST Act, there is no occasi....

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