Sapphire International Vs Additional Commissioner
Date: April 30, 2024
Subject Matter
Quantification of tax liability cannot be done under Section 130 but should be done under Section 74
Summary
The petitioner filed a writ petition under Article 226 of the Constitution of India, challenging an ex parte order passed by the appellate authority under the Uttar Pradesh Goods and Service Tax Act, 2017. The petitioner argued that the quantificatio…
1. Heard Sri Suyash Agarwal, learned counsel appearing on behalf of petitioner and Sri Rishi Kumar Pandey, learned Additional Chief Standing Counsel appearing for the respondents. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by an ex party order passed by the appellate authority dated December 7, 2023. 3. The grounds of challeng…