2024 (4) TMI 780

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.... C.S.C. ORDER 1. Heard Sri Yashonidhi Shukla, learned counsel for the petitioner and Sri Ankur Agarwal, learned counsel for the revenue. 2. Challenge has been raised to the adjudication order dated 23.02.2024 passed under Section 73 of the UP GST Act, 2017 read with Rule 142(5) of the Rules framed thereunder. 3. Primarily, challenge raised is to the ex parte nature of the order. It has....

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....on the order sheet. 2. Put up as fresh on 16.04.2024 to enable learned Standing Counsel to produce a copy of the order sheet." 5. Today, Sri Ankur Agarwal, learned Standing Counsel has produced a copy of the order sheet of the case leading to the impugned order. The same has been marked as 'XX' and retained on record. Perusal of the order sheet reveals, prior to 20.07.2023 the ....

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.... period 2021-22. That order sheet entry is disclosed to be noted by the counsel for the petitioner on the date 04.09.2023. At the same time, no further date was fixed either on 04.09.2023 or 07.09.2023. No other notice is disclosed to have been issued to the petitioner for any other date of proceedings. At the same time, on 08.11.2023, the order sheet record, the petitioner submitted its reply on ....

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....t scheme, unless the noticee/assessee is given fair opportunity to furnish its reply and to present his case before the adjudicating authority the adjudication orders may only give rise to frivolous and wholly avoidable litigation contrary to the statutory scheme itself. 10. Accordingly, in the present facts, no useful purpose may be served in keeping the present petition pending or calling for....