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PARTY TIME HOSPITALITY vs. STATE OF U.P. & OTHERS
(Allahabad High Court)

Hon'ble Judges:

PANKAJ BHATIA

Pet. Counsel

Pradeep Agrawal

Res. Counsel

C.s.c.

Petitioner / Applicant	PARTY TIME HOSPITALITY
Respondent	STATE OF U.P. & OTHERS
Court	Allahabad High Court
State	Uttar Pradesh
Date	Aug 28, 2023
Order No.	WRIT TAX No. - 176 of 2023
Citation	2023(8) TAXREPLY 7830
Original Order
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ORDER
ORDER Hon'ble Pankaj Bhatia,J. 1. Heard learned counsel for the petitioner and learned counsel for the respondents. 2. Vide a separate order, this Court had directed the respondents to produce the original record. The original record has been produced. The same is perused. 3. Present petition has been filed by the petitioner challenging the order dated 16.11.2021 whereby the demand was confirmed against the petitioner under Section 74 of GST Act as well as the order dated 04.08.2023 whereby the appeal preferred by the petitioner was dismissed. 4. Contention of learned counsel for the petitioner is that the petitioner had taken a party lawn for running the same in terms of a lease deed executed in his favor on 01.08.2018, which is on record, and according to the petitioner, he had nothing to do with the affairs of the party lawn prior to the said date. Subsequently, the show-cause notice was issued purporting to be under Section 74 of the GST Act on 28.09.2021....