2023 (8) TMI 643

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....: Aditya Pandey For the Respondent : C.S.C. ORDER 1. Heard Sri Aditya Pandey, learned counsel for the petitioner and Sri Ankur Agarwal, learned Standing Counsel for the State. 2. Challenge has been raised to the order dated 30.11.2022 passed by the Assistant Commissioner, State Tax, Sector-2, Ghazipur under Section 73(8) U.P. Goods and Services Tax Act, 2017 for the tax period 2018-19.....

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....reply even after the due date fixed in the notice dated 10.6.2022 had expired. Then, it has been submitted that the petitioner chose not to file any appeal against the impugned order dated 30.11.2022. He approached the Court with delay. 5. Having heard learned counsel for the parties and having perused the record, in the first place, it is not in doubt that rules of natural justice have been br....

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....within limitation nor approaching this Court within reasonable time. Therefore, equities have to be balanced. 7. Accordingly, the writ petition is disposed of with the observation, in case the petitioner deposits a sum of Rs. 75,000/- before the adjudicating authority-respondent No.2 within three weeks from today, the impugned order shall stand set aside. Further, petitioner may file its reply ....