TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of The High Court quashed the impugned order passed by the Deputy Commissioner, State Tax u/s 74 of the Uttar Pradesh Goods and Services Tax Act, 2017, citing violation of principles of natural justice. The Court relied on its coordinate Bench judgment in Mahaveer Trading Company, where it held that the self-imposed bar of alternative remedy cannot be applied in such cases, as the appeal authority lacks the power to remand proceedings. Considering the factual similarities, the Court directed the concerned officer to grant the petitioner an opportunity to file a fresh reply, conduct a hearing, and pass a reasoned order.
TaxTMI 
TaxTMI 
