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JPS BUILDTECH PRIVATE LIMITED vs. STATE OF U.P. AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

PRITINKER DIWAKER
ASHUTOSH SRIVASTAVA
Pet. Counsel
Pranjal Shukla
Res. Counsel
C.s.c.

Petitioner / Applicant

JPS BUILDTECH PRIVATE LIMITED

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

Uttar Pradesh

Date Nov 7, 2023
Order No.

Writ Tax No. - 1278 of 2023

Citation

2023(11) TAXREPLY 8241

Original Order
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ORDER

ORDER 1. Learned counsel for the petitioner, at the very outset, submits that he is not pressing prayer No. 2. 2. Order accordingly. 3. Heard Sri Pranjal Shukla, learned counsel for the assessee and Sri Nimai Das, learned Additional Chief Standing Counsel for the State Respondents. 4. In absence of any dispute as to fact, the matter has been proceeded with the consent of parties at the fresh stage itself. 5. Challenge has been raised to the order dated 18.08.2023 passed by the Deputy Commissioner, State Tax, Sector-9, Meerut, for the tax period 2020 to 2021, whereby demand in excess to Rs. 54,76,018/- has been raised against the present petitioner. 6. Solitary ground being pressed in the present petition is, the only notice in the proceedings was issued to the petitioner on 14.07.2023 seeking its reply by 14.08.2023. 7. Relying on Section 75(4) of the U.P. GST Act, 2017 (hereinafter referred to as the 'Act') as interpreted by a coordinate bench of....

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