Home Case Index All Cases GST GST + HC GST - 2021 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (10) TMI 47 - HC - GSTValidity of adjudication order - Section 74 of the U.P. GST Act, 2017 - Valididty of two SCN - SCN dated 09.04.2021 for the period July 2017 to March 2018 under Section 127 of the UP GST Act, 2017 - SCN dated 23.12.2020 for the period July 2017 to March 2018 under Section 74 (3) of the Act - HELD THAT:- The written instructions placed on record by the learned Standing Counsel reveal that with respect to the proceedings under Section 127 of the Act, no prior adjudication exists. The petitioner has also filed a written reply dated 17.04.2021. Accordingly, leaving all courses open to the petitioner to raise objections in those proceedings, interference with the notice dated 09.04.2021 is also declined. SCN dated 23.12.2020 for the period July 2017 to March 2018 - HELD THAT:- Learned Standing Counsel clearly states that apparently that notice has been issued mistakenly, inasmuch earlier notice had been issued for the period July 2017 and the dispute for that period stood adjudicated by the earlier order dated 29.05.2020. The State therefore prays and is granted liberty to withdraw the aforesaid notice dated 23.12.2020, leaving it open the appropriate authority to issue such further notice as may be in accordance with law, for the period August 2017 to March 2018. The writ petition is disposed of leaving it open to the petitioner to file appeal, as above before the appropriate forum. In view of the present circumstances, that appeal, if filed within a period of two weeks' from today, the same may be decided on merits, as expeditiously as possible.
|