https://www.taxtmi.com/caselaws?id=404632 The court upheld the validity of the State Tax Authority's jurisdiction to determine tax and penalty under Section 74 of the UPGST Act, 2017, dismissing the challenge based on a circular dated 5.10.2018. It found that the lack of opportunity claim should be addressed through an appeal under Section 107, emphasizing the separation of inquiries under Sections 70 and 74. The court dismissed the writ petition, instructing the petitioner to pursue concerns through the appellate process without judicial interference. en-us Tue, 23 Feb 2021 00:00:00 +0530 Wed, 27 Apr 2022 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404632 The court upheld the validity of the State Tax Authority's jurisdiction to determine tax and penalty under Section 74 of the UPGST Act, 2017, dismissing the challenge based on a circular dated 5.10.2018. It found that the lack of opportunity claim should be addressed through an appeal under Section 107, emphasizing the separation of inquiries under Sections 70 and 74. The court dismissed the writ petition, instructing the petitioner to pursue concerns through the appellate process without judicial interference. Case-Laws GST Tue, 23 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404632