https://www.taxtmi.com/caselaws?id=756604 A challenge to a show cause notice and demand order under the Uttar Pradesh GST Act, 2017 on the ground of breach of natural justice failed because the record showed that the section 61 notice required only a reply, while the section 73 notice specified the date, time and place for personal hearing. No reply to the show cause notice was filed, and the alleged adjournment requests were not shown to have been received. On these facts, the plea of denial of effective opportunity was rejected and the cited authority was held inapplicable. The writ petition was dismissed, with liberty to pursue the statutory appeal under section 107. en-us Fri, 02 Aug 2024 00:00:00 +0530 Mon, 05 Aug 2024 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756604 A challenge to a show cause notice and demand order under the Uttar Pradesh GST Act, 2017 on the ground of breach of natural justice failed because the record showed that the section 61 notice required only a reply, while the section 73 notice specified the date, time and place for personal hearing. No reply to the show cause notice was filed, and the alleged adjournment requests were not shown to have been received. On these facts, the plea of denial of effective opportunity was rejected and the cited authority was held inapplicable. The writ petition was dismissed, with liberty to pursue the statutory appeal under section 107. Case-Laws GST Fri, 02 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756604