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NORTH END FOODS MARKETING PVT. LTD. vs. STATE OF U.P. & OTHERS
(Allahabad High Court)

Hon'ble Judges:

SUNITA AGARWAL
VIPIN CHANDRA DIXIT JJ.
Pet. Counsel
Rahul Agarwal
Res. Counsel
C.s.c.

Petitioner / Applicant

NORTH END FOODS MARKETING PVT. LTD.
Respondent STATE OF U.P. & OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Dec 3, 2022
Order No.

Writ Tax No. - 1320 of 2022

Citation

2022(12) TAXREPLY 6660
Original Order
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ORDER

ORDER Sri Rahul Agarwal, learned counsel for the petitioner and Sri Ankur Agarwal learned Standing counsel for the State-respondents. Written instructions supplied by Sri Ankur Agarwal is taken on record and a copy of the same has already been supplied to the counsel for the petitioner. The challenge in the present petition is to show cause notice dated 25.5.2021 issued by respondent no. 3 under Section 74 of the U.P. GST/CGST Act, 2017 for the financial year 2018 -19. Challenging the show cause notice, the learned counsel for the petitioner herein raises an issue with regard to the jurisdiction of the respondent no. 3 to proceed under Section 74 of U.P. GST/CGST Act, 2017 on the basis of a survey/SIB survey dated 13.9.2019. It is argued that as a result of the said survey, two proceedings were conducted against the petitioner. With regard to blocking ITC under Rule 86-A of U.P. GST/CGST Rules 2017 and confiscation of seized goods under Section 130 of the Act. Ag....

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