2023 (8) TMI 836

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..... a Pandey, counsel for the petitioner Sri Ankur Agarwal, learned Standing Counsel for the State. 2. The present petition has been filed against the order dated 17.8.2021 passed by respondent no.2 (Joint Commissioner Circle) Commercial Tax, Zone-1, Kanpur, passed under Section 74(9) of the U.P. GST Act, (hereinafter referred to as 'the Act'), whereby tax Rs. 10,59,85,433.90, interest Rs. 7, .....

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..... exchange of affidavits, it could not be disputed by the learned Standing Counsel that the order dated 18.2.2019 passed under Section 130(2) came to be set aside by the First Appellate Authority vide its order dated 25.5.2020. Neither that order was challenged nor any new facts were discovered as may have led to any fresh proceedings being drawn up, for adjudication. 4. Then, it is also not disput .....

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..... llate order dated 25.5.2020 passed with reference to proceedings under Section 130 of the Act, there survived no jurisdictional fact as may have given rise to the adjudication proceedings, on the same facts. 6. Accordingly, the writ petition is allowed. The impugned order dated 17.8.2021 passed by respondent no.2 and the impugned notices dated 9.4.2021 & 25.5.2021 issued by respondent no.2 are, h .....

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