TMI Blog2023 (4) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... ieved by a notice issued to him under Section 74(1) of the U.P. State Goods and Service Act, 2017, dated 01.11.2022, primarily on the ground that an 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. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l No.359 of 2023. We have heard learned counsel for the parties and examined the contentions raised by them. 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, we are of the view that the remedy of the petitioner would be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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