Maa Geeta Traders Vs Commissioner Commercial Tax
Date: November 14, 2021
Subject Matter
Deputy Commissioner Has Jurisdiction to Adjudicate Section 74 Proceedings via Commissioner's Delegation
Summary
The High Court has dismissed a petition challenging an ex-parte adjudication order passed by the Deputy Commissioner under Section 74 of the U.P. Goods and Services Tax Act, 2017. The Court ruled that the Deputy Commissioner had the inherent jurisdic…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Ms. Pooja Talwar, learned counsel for the petitioner, Mr. Manu Ghildyal, learned Standing Counsel for the revenue. 2. By means of the present petition, challenge has been raised to the ex-parte adjudication order dated 07.08.2021 passed by Deputy Commissioner, Commercial Tax, Sector-I, Shajahanpur (hereinafter referred to as the ‘Dep…