2023 (2) TMI 585

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....shik, Advocate For the Respondents : Mr. Ankur Agarwal, Standing Counsel ORDER 1. Challenge in the present writ petition is to the order dated February 23, 2021 (DRC-07) Annexure-2 to the writ petition passed by respondent No.2 under Section 74(9) of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as the "Act"). 2. The argument raised by the learned counsel for the....

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....rt in Gulati Enterprises v. Central Board of Indirect Taxes and Customs & others, 2022 U.P.T.C. (Vol. 111) - 1271 and order dated January 2, 2023 passed by this Court in Writ Tax No.1512 of 2022, titled as M/s Skyline Automation Industries v. State of U.P. and another. 4. On the other hand, learned counsel for the respondents, while not disputing the fact that notice in Part A of FORM GST DRC-0....