2024 (7) TMI 293

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.... 1. Heard Ms. Pooja Talwar, learned counsel for the petitioner and Sri Arimardan Singh Rajpoot, learned Additional Chief Standing Counsel for the respondent. 2. Challenge has been raised to the order dated 10.05.2024 passed under Section 74 of the U.P. GST Act, 2017 for the tax period 2018-19. 3. Primarily, it has been submitted that first a show cause notice was issued to the petitioner o....

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....y date fixed in the proceedings was 11.03.2024 and that no order came to be passed on that date. It further cannot be denied that no other notice was issued to the petitioner for the date 10.05.2024. It is also not the case of the Revenue that the proceedings were concluded on 11.03.2024 and the adjudication order was reserved. 6. In face of the above, no useful purpose will be served in keepin....