2023 (4) TMI 1262

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....oner and the learned Standing Counsel. The present petition has been filed challenging the order dated 14.03.2022 as well as the order dated 14.11.2022 by which the demand under section 74 of U.P.G.S.T. Act was quantified and assessed against the petitioner as well as the appeal stood dismissed as being beyond limitation. The contention of the counsel for the petitioner is that the petitioner wa....

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....l hearing or venue of the personal hearing was indicated in the said show cause notice. It is claimed that the petitioner filed a reply to the said show cause notice wherein the petitioner denied the allegations levelled in the show cause notice and also requested that no adverse influence be drawn without giving an opportunity of personal hearing. It is argued that despite the said request, once....

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....sel for the petitioner is that the order dated 14.03.2022 is not merged in the order dated 14.11.2022 as the appeal was never heard on merits and seeks to challenge the order dated 14.03.2022 on the limited grounds available for judicial review of a quasi judicial order in exercise of the power under Article 226 of the Constitution of India. The limited ground for argument of the counsel for the p....