2022 (7) TMI 1231

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.... Heard Sri Aloke Kumar, learned counsel for the petitioner and learned Standing Counsel for the State-respondents. This writ petition has been filed to quash the order dated 15.07.2021 passed by the respondent no.3 under Section 73 of CGST/UPGST Act, 2017 for the Assessment Year 2017-18 (July, 2017 to March, 2018) and 2019-2020. In paragraph nos. 32 and 34 of the counter affidavit, the responden....

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....us, in this view matter passed the order dated 15.07.2021 under Section 73 of U.P. GST Act for A.Y. 2017-18, 2018-19 and 2019-2020. 34. That the contents of Paragraph nos. 47 & 48 of the writ petition are not admitted, as stated, hence denied. In reply thereto, it is submitted that the present writ petition also suffers from the vice of non-invocation of alternative remedy because under Section ....