Libra International Limited Vs Assistant Commissioner, Commercial Taxes, UP
- Court:
- High Court
- Bench:
- Allahabad
- Date:
- December 2, 2020
- Type:
- Writ Petition
- Members:
- Surya Prakash Kesarwani, Dr. Yogendra Kumar Srivastava
Subject
If the order in FORM GST DRC07 is withdrawn, a summary of the rectification order is to be uploaded electronically in FORM GST DRC08.
Summary
1. A combined reading of sub­rules (5), (6) and (7) of Rule 142 of the Rules, 2017, indicate that a mechanism is provided for uploading summary of certain specified orders, including the order issued under Section 129 in FORM GST DRC­07 , spe…
Judgement
1. Heard Sri Suyash Agarwal, learned counsel for the petitioner and Sri C.B. Tripathi, learned Special Counsel for respondent no.1. 2. This writ petition has been filed praying for following reliefs :- “I. Issue a writ, order or direction in the nature of Certiorari quashing the order no.731 dated 15.2.2018 passed by Respondent no.1 u/s 129(3) of the UPGST Act (Annexure No. 6) II. Issue a wr…