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TMI Blog2024 (6) TMI 1239X X X X Extracts X X X X X X X X Extracts X X X X ..... t writ petition under Article 226 of the Constitution of India challenges the search and seizure order dated January 4, 2018, the subsequent proceedings wherein the notice was issued on February 8, 2021 and the order dated September 1, 2021 passed under Section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as "the Act"). The writ petition also challenges the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date of search, it further appears that no reasons to believe have been noted in the same. In fact, this document was provided to the petitioner upon the petitioner making an application. This document appears to be fabricated and created as an afterthought. 4. The petitioner raised this point in paragraph Nos. 41 and 42 of the instant writ petition. The same are delineated below: "41. That sin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elow: "38. That the contents of paragraph no. 41 of the writ petition are not admitted in the manner stated hence denied, in reply thereto, the averments made in paragraph no. 30 of the counter affidavit are reiterated and reaffirmed." 6. Paragraph 38 of the counter affidavit refers to paragraph 30, which is delineated below: "30. That the contents of paragraph no. 33 of the writ petition ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 w/s 75 (5) of CGST Act. Late: at Para 47 of Petition, the Petitioner averred that due to COVID 19 and other problems the Petitioner was unable to make a reply. Hence such averments are afterthought apparently to mislead this Hon'ble Court because the firm has more than one Director any direction could have reply to the notice." 8. This attempt of the State authorities in explaining the iss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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