2022 (5) TMI 533 - ALLAHABAD HIGH COURT - GST

Head Note / Extract:
Levy of GST - grant of mining lease/royalty - ex-parte order or not - Section 73 of the U.P. GST Act, 2017 - HELD THAT:- Matter requires consideration, both on the issue of liability to pay GST and royalty as also as to jurisdictional error in the second proceeding for the same tax period. List on 07.09.2022.