2021 (9) TMI 1007

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.... Heard Ms. Pooja Talwar, learned counsel for the petitioner and Shri Apurva Hajela, learned Standing Counsel for the State. Challenge has been raised to the impugned order dated 07.08.2021 passed by Deputy Commissioner, Shahjahanpur, Sector 1, Bareilly under Section 74(9) of the U.P. Goods and Services Tax Act, 2017 for the tax period 2019-20 (July, September and October). Learned counsel ....

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....ot a case of the petitioner that no notice was ever issued to it but that the physical copy of the notice was not served upon it. In that regard, reliance has been placed on the contents of paragraphs 21 and 22 of the writ petition. As to the other defects pointed out by learned counsel for the petitioner, it has been submitted that even if it is accepted, the same may only lead a procedural irreg....