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SKYLINE AUTOMATION INDUSTRIES vs. STATE OF U.P. & OTHER
(Allahabad High Court)

Hon'ble Judges:

RAJESH BINDAL
J.J. MUNIR
Pet. Counsel
Ashish Agrawal
Shubham Agrawal
Res. Counsel
Ankur Agrawal

Petitioner / Applicant

SKYLINE AUTOMATION INDUSTRIES
Respondent STATE OF U.P. & OTHER
Court Allahabad High Court
State

Uttar Pradesh

Date Jan 2, 2023
Order No.

Writ Tax No. - 1512 of 2022

Citation

2023(1) TAXREPLY 6832
Original Order
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ORDER

ORDER 1. Challenge in the present writ petition is to the order dated November 10, 2022 (DRC-07) Annexure-7 to the writ petition passed by respondent No.2 under Section 74(9) of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as the "Act"). 2. The argument raised by the learned counsel for the petitioner is that in terms of the provisions of Rule 142(1A) of the Central Goods and Service Tax Rules, 2017 (hereinafter referred to as "the Rules) as existing at the time of initiation of the proceedings against the petitioner before it was amended on October 15, 2020, before passing any order under Section 74 of the Act, a show cause notice in Part A of FORM GST DRC-01A is required to be issued. It is only thereafter that the jurisdiction is vested with the Competent Authority to pass order. In the case in hand, notice in Part A of FORM GST DRC-01A having not been issued, any subsequent proceeding will be without jurisdiction as the petitioner d....

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