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LUCKY BATTERIES WORKS vs. STATE OF U.P. & OTHERS
(Allahabad High Court)

Hon'ble Judges:

ASHWANI KUMAR MISHRA
VINOD DIWAKAR
Pet. Counsel
Bipin Kumar Pandey
Aditya Pandey
Res. Counsel
C. S. C.

Petitioner / Applicant

LUCKY BATTERIES WORKS
Respondent STATE OF U.P. & OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Apr 17, 2023
Order No.

WRIT TAX No. 1483 of 2022

Citation

2023(4) TAXREPLY 7296
Original Order
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ORDER

ORDER This petition is directed against an order passed by the competent authority dated 03.03.2022, imposing liability of tax and 100% penalty in accordance with section 74(5) of GST Act. The order itself is challenged on the grounds that no notice, as was mandatorily required by section 74 (1) of the GST Act, has been served upon the petitioner. In such circumstances, passing of final orders without issuing notice is wholly arbitrary. While entertaining the writ petition, time was granted to learned State counsel to obtain instructions. Instructions have been obtained, as per which a notice dated 29.12.2021 has been issued to the petitioner referable to rule 142 (1A) of the Rules framed under the GST Act. Counsel for the petitioner submits that the aforesaid notice does not sufficiently meet the statutory requirement inasmuch as the notice herein was required to have been issued under section 74 (1) of the GST Act. Learned State counsel submits that the notice date....

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