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2023 (4) TMI 254 - HC - GSTService of SCN u/s 74(1) of the U.P. State Goods and Service Act, 2017 - intimation in terms of Section 74(5) was issued to the petitioner, to which a reply has been given under DRC 01-A, Part-B - It is contended that show cause notice has been issued on the previous terms without adjudicating the petitioner's reply. HELD THAT:- Admittedly, a show cause notice has been issued to the petitioner, allowing him to submit a reply in the matter. It is only on the failure to submit a reply that the proceedings can be initiated further. In such circumstances, the remedy of the petitioner would be to submit a reply to the notice and various submissions raised on the merits of the matter are not required to be commented upon by this court, at this stage. The writ petition stands dismissed.
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