2024 (7) TMI 919

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on'ble Shree Prakash Singh JJ. For the Petitioner : Anurag Mishra For the Respondent : C.S.C. ORDER Heard learned counsel for the petitioner, Sri Rajesh Tiwari, learned Additional Chief Standing Counsel who appears on behalf of the department. This petition has been filed by the petitioner with the following main prayer:- "issue a writ or direction or pass an order in t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....roceedings would be initiated against the petitioner for recovery of outstanding dues and in a similar controversy decided by this Court in Writ Tax No. 198 of 2023 on 9.10.2023 in writ petition of M/S Brijesh Kumar Singh Thru. Partner Brijesh Kumar Singh versus State Of U.P. Thru. Prin. Secy. (Institutional Finance) U.P. Govt. Lko. And Another, the Court had quashed the demand order on the ground....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....authorities in the State of U.P. The Commissioner, Commercial Tax has also issued a circular in this regard. Yet the provisions of section 75(4) of the U.P. GST Act are not being followed. Learned counsel appearing on behalf of the State-respondent has produced before this Court a copy of instructions sent by the Deputy Commissioner, State GST wherein, it has been stated that initially a not....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 17.11.2023. However, he has not disputed that no such pleading has been made in the writ petition and that he had not given reply to the show cause notice that was issued on 16.9.2023. He has stated that since the documents to be examined for submission of reply is voluminous therefore, he had prayed for time to be granted. We have gone through the judgment rendered in Writ Tax No. 114 of 2024....