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RISING INDIA vs. COMMISSIONER COMMERCIAL TAXES & OTHERS
(Allahabad High Court)

Hon'ble Judges:

PRITINKER DIWAKER
SAUMITRA DAYAL SINGH,J.
Pet. Counsel
Pooja Talwar
Res. Counsel
C.s.c.

Petitioner / Applicant

RISING INDIA
Respondent COMMISSIONER COMMERCIAL TAXES & OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date May 3, 2023
Order No.

Writ Tax No. - 287 of 2023

Citation

2023(5) TAXREPLY 7358
Original Order
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ORDER

ORDER Heard Ms. Pooja Talwar, learned counsel for the petitioner and Sri Ankur Agarwal, learned Standing Counsel for the Revenue. While writ petition was initially filed for various reliefs including relief against the order passed under Section 74 dated 5.7.2022. By virtue of order dated 19.4.2023 passed in these proceedings, the petitioner has confined his relief to prayer number-D which reads as follows:- "issue a writ, order or direction in the nature of Certiorari quashing the notice dated 14.02.2023 issued under Section 65 (3) of the U.P. Goods and Services Tax Act, 2017 by the Deputy Commissioner (Tax Audit) State Tax, Jhansi." Submission of learned counsel for the petitioner is, the petitioner having already been subjected to the proceedings of adjudication under Section 74 of the U.P.G.S.T Act, 2017, the revenue authorities are precluded from exercising jurisdiction under Section 65 of the Act, that too by way of necessary implication. The writ....

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