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VIKAS VARYANI vs. STATE OF UP AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

SAUMITRA DAYAL SINGH
DONADI RAMESH

Pet. Counsel

Yashonidhi Shukla

Vedika Nath

Res. Counsel

C.s.c.

Petitioner / Applicant	VIKAS VARYANI
Respondent	STATE OF UP AND OTHERS
Court	Allahabad High Court
State	Uttar Pradesh
Date	May 17, 2024
Order No.	Writ Tax No. - 769 of 2024
Citation	2024(5) TAXREPLY 9696
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ORDER
ORDER 1. Heard Shri Yashonidhi Shukla, learned counsel for the petitioner and Shri Ankur Agarawal, learned Standing Counsel for the revenue. 2. Challenge has been raised to the order dated 31.12.2023 passed by the adjudicating authority under Section 73 of the U.P.G.S.T. Act, 2017 (hereinafter referred to as the 'Act') for the period 1.7.2017 to 31.3.2018. The petitioner was visited with the show cause notice dated 30.9.2023. Amongst others, it was alleged as below : 3. According to the petitioner, he had filed his monthly returns on Form GSTR-3B. However, he could not file his annual return on Form GSTR-9 and the audit reconciliation on Form GSTR-9C. The petitioner has cited technical difficulties faced by him in operating the GSTN portal. 4. In the above fact context, the petitioner received a show cause notice dated 30.9.2023, issued under Section 73(1) of the Act. A reminder dated 24.11.2023 was also issued to him on 30.11.2023. The petitioner claims....