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BARABANKI TRADING CO. (MANISH KUMAR GUPTA) vs. STATE OF U.P. AND OTHER
(Allahabad High Court)

Hon'ble Judges:

RAJAN ROY
SURESH KUMAR GUPTA
Pet. Counsel
Manuvendra Singh
Harsh Vardhan
Pranjal Shukla
Res. Counsel
C.s.c.

Petitioner / Applicant

BARABANKI TRADING CO. (MANISH KUMAR GUPTA)
Respondent STATE OF U.P. AND OTHER
Court Allahabad High Court
State

Uttar Pradesh

Date Sep 21, 2021
Order No.

Misc. Bench No. - 18892 of 2021

Citation

2021(9) TAXREPLY 4702
Original Order
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ORDER

Heard learned counsel for petitioner and Shri H.P. Srivastava, learned Additional Chief Standing Counsel for State. In response to our order dated 31.08.2021 and 03.09.2021 learned Additional Chief Standing Counsel says that date and time of personal appearing is mentioned in show cause notice, which is sent online, when the Assessing Officer deems it fit to grant personal hearing and is of the opinion that some records may have to be produced, which was not done in this case. He says that the alleged reply to the show cause notice submitted by the petitioner, as claimed, is in fact addressed to the Commissioner and he has instructions to state that no such reply to the show cause notice was given to the Deputy Commissioner who has issued the notice for imposing penalty. Moreover, he says that that order of penalty is appeallable under Section 107 of the U.P. GST Act, 2017, therefore, the writ petition should not be entertained. Learned counsel for petitioner says that such ....

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