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2022 (10) TMI 868 - HC - GSTPrinciples of natural justice - no opportunity of hearing has been provided to the petitioner before passing the order impugned - jurisdiction of respondent no. 2 namely- Commercial Tax Officer, Kaushambi to pass the order impugned - Section 74 of the SGST Act - Availability of alternative remedy - HELD THAT:- The date fixed in the said notice though was the holiday but opportunity of hearing was granted to the petitioner on the next working day. In view of this admission, contention of learned counsel for the petitioner is that the order dated 23.6.2020 was passed without furnishing opportunity of hearing, cannot be entertained. Availability of alternative remedy - HELD THAT:- As regards, the merits of the objections taken by the petitioner, remedy before the petitioner is to file an appeal under Section 107 of the U.P. State Goods and Service Tax Act, 2017. Jurisdiction of respondent no. 2 namely, Commerical Tax Officer, Kaushambi - HELD THAT:- A Circular dated 19.11.2018 addressed to Officers of the Trades Tax Department, U.P. issued by Commercial Tax Officer, U.P. Lucknow has been appended - A perusal thereof indicates that the Commercial Tax Officer has been authorized to deal with the cases of trading units whose taxable trade turnover is in between 15 lacs to 25 lacs - It is demonstrated by the learned counsel for the respondents from page '32' to the paperbook that in GSTR-3B of December, the petitioner had disclosed his taxable turnover of Rs. 2,20,240/-. Moreover, it is not in dispute that the taxable trade turnover of the petitioner is not more then Rs. 25 lacs. The plea of lack of jurisdiction, therefore, is found devoid of merits. The writ petition is dismissed accordingly.
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