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YASH BUILDING MATERIAL vs. STATE OF UP AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

SHEKHAR B. SARAF

Pet. Counsel

Pranjal Shukla

Res. Counsel

C.s.c.

Petitioner / Applicant	YASH BUILDING MATERIAL
Respondent	STATE OF UP AND OTHERS
Court	Allahabad High Court
State	Uttar Pradesh
Date	Apr 23, 2024
Order No.	Writ Tax No. - 1448 of 2022
Citation	2024(4) TAXREPLY 9488
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ORDER
ORDER HON'BLE SHEKHAR B. SARAF,J. 1. Heard Sri Pranjal Shukla, learned counsel for the petitioner and the learned Additional Chief Standing Counsel for the State. 2. This is a writ petition under Article 226 of the Constitution of India, wherein the petitioner has challenged the order dated July 7, 2021 passed by respondent No.3/Assistant Commissioner, Sector- 6, Muzaffarnagar and the order passed in appeal dated August 31, 2022 by respondent No.2/Additional Commissioner, Grade-2 (Appeal), Commercial Tax, Muzaffarnagar on the ground that no notice was issued to the petitioner under Section 74(1) of Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as "the Act"). 3. From the record, it is clear that a notice was issued to the petitioner under Section 74(5) of the Act on June 4, 2021 wherein officer asserted that the tax is payable by the assessee. However, upon non-payment of the tax, Section 74(7) of the Act would come into play an....