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2021 (11) TMI 721 - HC - GSTValidity of proceedings initiated under Section 74 of the UPGST Act - mandatory opportunity contemplated by the Rule has been denied to the writ petitioner - Rule 142 (1A) and Rule 142 (2A) of UPGST Rules - HELD THAT:- Though the order is appealable, there is a patent error has crept in the impugned order inasmuch as no adjudication notice appears to have been issued to the petitioner before passing the order dated 18.02.2021. That being an undisputed fact, no useful purpose would be served in relegating the petitioner to avail statutory alternative remedy, at this stage. The order dated 18.02.2021 is set aside. It is provided that that the petitioner may treat the order dated 18.02.2021 as the final notice issued to it under Section 74(1) of the Act and submit its reply within four weeks from today - Petition disposed off.
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