2024 (6) TMI 164

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....hmad For the Respondent : C.S.C. ORDER 1. Heard learned counsel for the petitioner and learned Standing Counsel appearing for the State-respondents. 2. This writ petition has been filed with the following main prayers:- "(i). Certiorari quashing the Summary of Show Cause Notices issued in Form DRC-01, issued by the Respondent No.2 for the period July 2017 to March 2018 dated 13/12/2023 & for....

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....he Petitioner." 3. Learned standing counsel for respondents has raised preliminary objection regarding maintainability of the writ petition on the ground that the statutory remedy under section 107 is available to the petitioner under U.P. Goods Service Tax Act. The petitioner having such remedy has prayed for quashing of the order passed under Section 74 of the UPGST Act and raising a tax demand....

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....nefit allegedly given to the petitioner. 6. Learned Standing Counsel has produced before this Court the instructions sent by the Deputy Commissioner, State Tax, Zone 12 Lucknow dated 29.05.2024 and has pointed out para 4 thereof wherein it has been stated that opportunity of hearing was given, show cause notice was issued to the petitioner. The petitioner did not file any reply to the said show c....