2022 (7) TMI 509

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....e learned Standing Counsel for the State-respondents. 2. This writ petition has been filed praying for the following reliefs:- "(i) Issue a writ, order, or direction in the nature of certiorari quashing the impugned order passed under Section 74 of the U.P.GST Act and Form GST DRC-07 dated 31.03.2022 issued under rule 142(5) of the Rules by the Respondent No.2 for the tax period April 2018-Marc....

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....ification order dated 11.04.2022 under Section 161 of the UPGST Act. 4. From the record, it appears that the first notice was given by the respondent no.2 to the petitioner on 15.03.2022 granting 15 days' time to submit reply with respect to the allegedly unverified transaction of Rs.3,19,22,729/-. On 30.03.2022, the petitioner submitted online adjournment application seeking 15 days' tim....