Virat Agencies Vs State of U.P.
Date: March 12, 2024
Court: High Court
Bench: Allahabad
Type: Writ Petition
Judge(s)/Member(s): Saumitra Dayal Singh, Surendra Singh-I
Subject Matter
Personal hearing a must before passing an adverse order
Summary
The case law revolves around a challenge to an order passed under Section 73(9) of the Uttar Pradesh Goods and Service Tax Act, 2017 for the Tax Period July, 2017 to March, 2018. The petitioner raised objections related to the passing of the order, v…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Shri Aloke Kumar, learned counsel for the petitioner and Shri Ankur Agarwal, learned counsel for the revenue. 2. Challenge has been raised to the order dated 23.12.2023 passed under Section 73(9) of the Uttar Pradesh Goods and Service Tax Act, 2017 (hereinafter referred to as the ‘State Act’) by the Deputy Commissioner, S…