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2024 (1) TMI 503 - ALLAHABAD HIGH COURTValidity of adjudication notice issued under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017 - respondent no. 2 has failed to consider the reply furnished by the petitioner dated 1.09.2023 - HELD THAT:- The satisfaction required to be recorded in terms of Section 61(3) of the Act is primarily subjective. Unless inherent lack of jurisdiction or complete absence of relevant material is alleged and established, no interference may be warranted in exercise of extraordinary jurisdiction of this court under Article 226 of the Constitution of India. In the present case, there are no jurisdictional or fundamental error in the proceedings as to compel us to intervene at this premature stage. The writ petition is dismissed.
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