Daimond Steel Vs State of UP
Date: April 6, 2023
Court: High Court
Bench: Allahabad
Type: Writ Petition
Judge(s)/Member(s): Pankaj Bhatia
Subject Matter
Best judgment assessment cannot be resorted to while adjudication u/s 74
Summary
The case involves a writ petition filed by a partnership firm registered under the GST Act, challenging orders passed against it under Section 74 of the Uttar Pradesh Goods and Services Tax (UPGST) Act for different financial years. The petitioner co…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Both the said writ petitions arise out of the similar proceedings against the petitioner, although in respect of the different financial years. 2. For the sake of brevity, the facts of Writ Tax No.4 of 2022 are being recorded. 3. By means of the said writ petition, the petitioner challenges the order dated 03.06.2021 passed by the responde…