Mgs Palace Vs State Of U.P
Date: January 2, 2024
Subject Matter
Satisfaction required to be recorded in terms of Section 61(3) of the Act is primarily subjective
Summary
The case involves a challenge against an adjudication notice issued under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017. The petitioner contested the notice and argued that the respondent failed to consider their reply despite a pr…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Sri Awadhesh Kumar Malviya, learned counsel for the petitioner and Sri Ankur Agrawal, learned Standing Counsel for the State. 2. Challenge has been raised to the adjudication notice issued under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017 dated 19.05.2023. 3. Submission is, though the impugned notice was preceded…