2024 (6) TMI 164

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....J. For the Petitioner : Jameel Ahmad 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 per....

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....ppropriate Central GST authority who has initiated the action against the 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 th....

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....Tax Authority regarding in the same financial year for the same ITC Credit benefit 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 iss....