2022 (12) TMI 409

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....nsel for the petitioner and Sri Ankur Agarwal learned Standing counsel for the State-respondents. Written instructions supplied by Sri Ankur Agarwal is taken on record and a copy of the same has already been supplied to the counsel for the petitioner. The challenge in the present petition is to show cause notice dated 25.5.2021 issued by respondent no. 3 under Section 74 of the U.P. GST/CGST Act....

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....he appellate authority is annexed as Annexure No. '(4)' to the writ petition. The appeal against the order under Section 130 of the Act has been allowed on 19.7.2022 and the order is annexed as Annexure No. '12' to the writ petition. It is argued by learned counsel for the petitioner that all the issues, which may arise during the assessment proceedings under Section 74 leading to ....

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....ppellate authority passed under Section 107 of the Act in relation to the same SIB survey. The submission, thus, is that the proceeding initiated under Section 74 of U.P. GST/CGST are wholly without jurisdiction. Sri Ankur Agrawal, learned counsel for the respondent-department submits that the Revenue is contemplating to challenge the order dated 19.7.2022 passed under Section 130 of the Act, 20....

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....etitioner that the reply to the show cause notice has already been filed and the issues have been agitated therein. The petitioner is at liberty to add anything to the reply, as advised, to agitate the issues relating to the jurisdiction of the Assessing Officer. In case, such a reply is given within a period of two weeks from today, the Assessing Officer shall be under obligation to deal with a....