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SHREE SALASAR BALAJI ENTERPRISES vs. STATE OF U.P. AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

NAHEED ARA MOONIS
SAUMITRA DAYAL SINGH
Pet. Counsel
Suresh Kumar Maurya
Niraj Kumar Singh
Res. Counsel
C.s.c.

Petitioner / Applicant

SHREE SALASAR BALAJI ENTERPRISES
Respondent STATE OF U.P. AND ANOTHER
Court Allahabad High Court
State

Uttar Pradesh

Date Sep 28, 2021
Order No.

Writ Tax No. - 761 of 2021

Citation

2021(9) TAXREPLY 4720
Original Order
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ORDER

Heard Shri Niraj Kumar Singh, learned counsel for the petitioner and Shri Apurva Hajela, learned Standing Counsel for the State. Present writ petition has been filed to quash the adjudication order dated 29.05.2021 passed by the respondent no. 2 under Section 74 of the U.P. GST Act, 2017, whereby, adjudication has been made with respect to the show cause notice dated 17.08.2019 for the tax period July, 2017. Further, challenge has been made to two other show cause notices dated 09.04.2021 for the period July 2017 to March 2018 under Section 127 of the UP GST Act, 2017 and the notice dated 23.12.2020 for the period July 2017 to March 2018 under Section 74 (3) of the aforesaid Act. Pursuant to the last order, learned Standing Counsel has obtained written instructions. The same has been marked as 'X' and placed on record. It thus transpires that undisputedly, the adjudication proceedings under Section 74 (3) of the Act has been concluded against the petitioner for the p....

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