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AI Drafter - (New and Powerful) ✕
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the writ petition challenging the adjudication order under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017 warranted interference on the grounds of alleged notice of the adjournment hearing and alleged violation of Section 75(7), and whether the petitioner should be relegated to the appellate remedy.
Analysis: The dashboard entries showed the original show cause notice, subsequent reminders, and the adjournment notice dated 17.12.2025. On the material placed, the contention that the petitioner was unaware of the notice and hearing date was found unconvincing, and the objection based on natural justice was rejected on the ground of substantial compliance. The Court also noted that the proceedings were under Section 73 and that the supplementary notice was not time-barred, while the demand in the impugned order matched the proposed demand. Since the remaining objections involved disputed facts requiring appraisal of evidence, the Court held that the matter was better examined in appeal.
Outcome: The petitioner was relegated to the alternative appellate remedy, and the writ petition was disposed of with an observation that an appeal filed within three weeks should be entertained on merits without objection as to limitation.
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