2021 (10) TMI 47

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....raj Kumar Singh, learned counsel for the petitioner and Shri Apurva Hajela, learned Standing Counsel for the State. Present writ petition has been filed to quash the adjudication order dated 29.05.2021 passed by the respondent no. 2 under Section 74 of the U.P. GST Act, 2017, whereby, adjudication has been made with respect to the show cause notice dated 17.08.2019 for the tax period July, 2017. ....

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....the order dated 29.05.2021. Insofar as the notice dated 09.04.2021, the written instructions placed on record by the learned Standing Counsel reveal that with respect to the proceedings under Section 127 of the Act, no prior adjudication exists. The petitioner has also filed a written reply dated 17.04.2021. Accordingly, leaving all courses open to the petitioner to raise objections in those proc....