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SANTOSH TRADERS vs. STATE OF U.P. & OTHERS
(Allahabad High Court)

Hon'ble Judges:

PANKAJ BHATIA , J.

Pet. Counsel

Sachin Srivastava

Res. Counsel

C.s.c.

Petitioner / Applicant	SANTOSH TRADERS
Respondent	STATE OF U.P. & OTHERS
Court	Allahabad High Court
State	Uttar Pradesh
Date	Aug 28, 2023
Order No.	WRIT TAX No. - 174 of 2023
Citation	2023(8) TAXREPLY 7829
Original Order
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ORDER
ORDER 1. Heard learned counsel for the parties and perused the material brought on record. 2. The present petition has been filed by the petitioner challenging the order dated 14.07.2021 passed against the petitioner, whereby demand has been quantified and imposed against the petitioner as disclosed in the said order for the period April 2018 to March 2019 in respect of SGST and CGST respectively along with tax and penalty imposed upon the petitioner as well as the order 26.12.2022 whereby the appeal preferred by the petitioner has been dismissed on the ground of the same being beyond the prescribed period of limitation prescribed under Section 107 of the GST Act. 3. The contention of the petitioner is that the petitioner was served a show cause notice under Section 74 of the GST Act recording that it has come to the knowledge of the authority issuing a notice that the tax was not being paid or short paid or the refund has been released erroneously and the petitioner cal....