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CHAUDHARY ASSOCIATES LKO vs. STATE OF U.P. & OTHERS
(Allahabad High Court)

Hon'ble Judges:

SANGEETA CHANDRA
PRAKASH SINGH JJ

Pet. Counsel

Ravindra Gupta

Res. Counsel

C.s.c.

Petitioner / Applicant	CHAUDHARY ASSOCIATES LKO
Respondent	STATE OF U.P. & OTHERS
Court	Allahabad High Court
State	Uttar Pradesh
Date	Jul 9, 2024
Order No.	Writ Tax No. - 172 of 2024
Citation	2024(7) TAXREPLY 10190
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ORDER
ORDER Heard learned counsel for the petitioner and learned Standing Counsel who appears on behalf of the State-opposite parties. This petitioner has been filed with the following main prayer:- "I. issue a writ or direction or pass an order in the nature of Certiorari quashing the impugned ex-parte demand order and show cause notice dated 22.12.2023 and 12.09.2023 (July 2017-March 2018) issued by the Deputy Commissioner, Sector - 9, Lucknow Uttar Pradesh i.e., the respondent no. 2, under section 73 of the State Goods & Service Tax Act (Annexure Nos. 5 and 4 to the writ petition, respectively)" A preliminary objection has been raised regarding the maintainability of the petition as appeal is provided under Section 107 of the GST Act against impugned order. Learned counsel for the petitioner has placed reliance upon Judgment rendered by this Court in Writ Tax No.114 of 2024, Eveready Industries India Ltd. Vs. State of U.P. and another, delivered o....