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MAA GEETA TRADERS vs. COMMISSIONER COMMERCIAL TAX AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

NAHEED ARA MOONIS
SAUMITRA DAYAL SINGH
Pet. Counsel
Pooja Talwar
Res. Counsel
C.s.c.

Petitioner / Applicant

MAA GEETA TRADERS
Respondent COMMISSIONER COMMERCIAL TAX AND ANOTHER
Court Allahabad High Court
State

Uttar Pradesh

Date Sep 20, 2021
Order No.

Writ Tax No. - 750 of 2021

Citation

2021(9) TAXREPLY 4701
Original Order
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ORDER

Heard Ms. Pooja Talwar, learned counsel for the petitioner and Shri Apurva Hajela, learned Standing Counsel for the State. Challenge has been raised to the impugned order dated 07.08.2021 passed by Deputy Commissioner, Shahjahanpur, Sector 1, Bareilly under Section 74(9) of the U.P. Goods and Services Tax Act, 2017 for the tax period 2019-20 (July, September and October). Learned counsel for the petitioner contends that the aforesaid order has been passed without adequate service of the show cause notice, preceding that order. Second, the Form DRC-01A prescribed under Rule 142 (1A) of the U.P. GST Rules, 2017 was not issued and in any case, the show cause notice that has been confirmed in the impugned order does not make any mention of the details of the demand, inasmuch as no Relied Upon Documents ('RUDs' in short) have been referred to. Thus, violation of principle of natural justice has been alleged. On the other hand learned Standing Counsel submits that the ....

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