2022 (10) TMI 868

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....dent : C.S.C. ORDER Heard Sri Ajay Kumar Yadav, learned counsel for the petitioner and Sri Ankur Agrwal, learned counsel for the respondents. The order dated 23.6.2020, passed by respondent no. 2 namely- Commercial Tax Officer, Kaushambi under Section 74 of the U.P. State Goods and Service Tax Act, 2017 for the Assessment year 2018-19 is subject matter of challenge herein on two grounds. Firstl....

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.... objections taken by the petitioner, remedy before the petitioner is to file an appeal under Section 107 of the U.P. State Goods and Service Tax Act, 2017. With regard to the jurisdiction of respondent no. 2 namely, Commerical Tax Officer, Kaushambi, along with the synopsis supplied by the learned counsel for the petitioner, a Circular dated 19.11.2018 addressed to Officers of the Trades Tax Depa....