2021 (9) TMI 830

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....cord. Heard Sri Aloke Kumar, learned counsel for the petitioner and Sri Apoorva Hajela, learned Standing Counsel for the State. Challenge has been raised to the order dated 24.7.2021 passed by the Assistant Commissioner, Commercial Tax, Sector-II, Bhadohi in exercise of power under Section 74 of the GST Act, 2017 for the tax period 2019- 20. Submission of learned counsel for the petitioner is t....

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....f alternative remedy, as a fact he states that the show cause notice had been served on the petitioner. At the same time, it may not be denied that the impugned order does not record any reason for reaching the conclusion. As to third submission advanced by the learned counsel for the petitioner, it has been submitted that the said issue touches on the merits of the matter which may properly be go....