2024 (5) TMI 267

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....long with Shri Siddharth Yadav, learned counsel for the petitioner and Shri Ankur Agarwal, learned Standing Counsel for the State. 2. Challenge has been raised to the adjudication order dated 28.12.2023 passed under Section 73(9) of the U.P. G.S.T Act, 2017. Two objections have been raised. First, it has been submitted that the adjudicating authority has traveled beyond the scope of adjudication ....

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....ter affidavit or relegating the petitioner to the forum of appeal. Once the Act requires by way of a mandatory provision that the demand arising under an adjudication order may not exceed the demand for which show cause notice may have been issued, there is no room to entertain any doubt as to that. Also, rules of natural justice are far too well established to allow any exception to be made in th....