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PARVEZ ALAM vs. STATE OF U.P. AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

PRITINKER DIWAKER
ASHUTOSH SRIVASTAVA
Pet. Counsel
Bharat Singh
Abhishek Shukla
Res. Counsel
C.s.c.

Petitioner / Applicant

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

Uttar Pradesh

Date Sep 27, 2023
Order No.

Writ Tax No. - 1119 of 2023

Citation

2023(9) TAXREPLY 8018
Original Order
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ORDER

ORDER Heard Sri Abhishek Shukla, learned counsel for the petitioner and Sri Ankur Agarwal, learned counsel representing the State-respondent. The writ petition has been filed being aggrieved by a show-cause notice dated 28.7.2023 issued under Section 74 of the U.P. GST Act by respondent no.2 relating to the tax period October 2021- March 2022. Learned counsel for the petitioner submits that the show-cause notice issued by the respondent is not in accordance with law and, therefore, the same may be set aside. Sri Ankur Agarwal submits that the notice issued is merely a show-cause notice issued under Section 74 of the U.P. GST Act and the petitioner may participate in the proceedings taking the objection that the notice issued is not in accordance with law. In our opinion, since the notice is merely a show-cause notice issued under Section 74 of the U.P. GST Act, the petition is disposed of by requiring the petitioner to participate in the proceedings and may....

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GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).