2021 (8) TMI 138

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ORDER Heard Shri Suyash Agarwal, learned counsel for the petitioner and Shri B.K. Pandey, learned Additional Chief Standing Counsel for the respondents. By means of present writ petition the petitioner has sought for quashing of the impugned order dated 31.3.2021 passed by the first respondent in Appeal No.KNP-3/GST/010/2021 Year 2020-21 under Section 129 (3) of UPGST 2017 as well as the o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he grounds taken by the petitioner before the Appellate Authority were not considered recording them to be an afterthought. Thus, on a plain reading, a failure of natural justice has been occasioned to the petitioner. Accordingly, the order dated 31.8.2020 and the order dated 23.1.2020 are set aside with a liberty to the respondents to conclude proceedings against the petitioner, in accor....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al Commissioner Grade-W (Appeal) Third, Commercial Tax, Kanpur/Appellate Authority has proceeded to pass the impugned order dated 31.3.2021, whereby the Appeal No.KNP-3/010/2021 year 2010-21 preferred by the petitioner has been rejected. By the impugned orders the authorities below have rejected the claim of the petitioner on the ground that the details mentioned in the invoices at serial nos.1....