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SANDEEP TRADERS vs. COMMISSIONER, COMMERCIAL TAX AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

SUNITA AGARWAL
VIPIN CHANDRA DIXIT
Pet. Counsel
Ajay Kumar Yadav
Res. Counsel
---

Petitioner / Applicant

SANDEEP TRADERS
Respondent COMMISSIONER, COMMERCIAL TAX AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Oct 17, 2022
Order No.

Writ Tax No. - 1244 of 2022

Citation

2022(10) TAXREPLY 6469
Original Order
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ORDER

Heard Sri Ajay Kumar Yadav, learned counsel for the petitioner and Sri Ankur Agrwal, learned counsel for the respondents. The order dated 23.6.2020, passed by respondent no. 2 namely- Commercial Tax Officer, Kaushambi under Section 74 of the U.P. State Goods and Service Tax Act, 2017 for the Assessment year 2018-19 is subject matter of challenge herein on two grounds. Firstly, that no opportunity of hearing has been provided to the petitioner before passing the order impugned and secondly about the jurisdiction of respondent no. 2 namely- Commercial Tax Officer, Kaushambi to pass the order impugned. On the first ground, it is admitted to the counsel for the petitioner that the notice dated 12.2.2020 under Section 74 of the SGST Act, was served upon the petitioner to which he submitted his reply on 24.2.2020. The date fixed in the said notice though was the holiday but opportunity of hearing was granted to the petitioner on the next working day. In view of this admission, con....

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