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JAISWAL IRON STORES vs. STATE OF U.P. AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

NAHEED ARA MOONIS
SAUMITRA DAYAL SINGH
Pet. Counsel
Aloke Kumar
Res. Counsel
C.s.c.

Petitioner / Applicant

JAISWAL IRON STORES

Respondent STATE OF U.P. AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Sep 16, 2021
Order No.

Writ Tax No. - 684 of 2021

Citation

2021(9) TAXREPLY 4689

Original Order
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ORDER

Supplementary affidavit filed today, is taken on record. Heard Sri Aloke Kumar, learned counsel for the petitioner and Sri Apoorva Hajela, learned Standing Counsel for the State. Challenge has been raised to the order dated 24.7.2021 passed by the Assistant Commissioner, Commercial Tax, Sector-II, Bhadohi in exercise of power under Section 74 of the GST Act, 2017 for the tax period 2019- 20. Submission of learned counsel for the petitioner is three fold. First, it has been submitted that the aforesaid adjudication order has been passed without prior service of show cause notice. Second, it has been submitted that in any case, the said order is wholly non-speaking. Third, it has been submitted that in any case, there is no actionable material to proceed against the petitioner, inasmuch as it has been stated by means of supplementary affidavit, the selling dealer is duly registered on the GST Portal maintained by the revenue authorities. Thus, the impugned order is stated ....

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