2024 (8) TMI 77

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the petitioner and Shri Ankur Agrawal, learned Standing Counsel for the revenue. 2. Challenge has been raised to the order dated 26.04.2024 passed by the respondent no.2 under Section 73 of the U.P. GST Act, 2017. 2. Undeniably the petitioner was issued show cause notice dated 10.04.2024 fixing the date 15.04.2024. It is admitted to the respondent- adjudicating authority that the petitioner su....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....T appointing the IRP has been set aside. 5. As to the current status of the petitioner the petitioner is out of insolvency proceedings. 6. In view of such facts, no useful purpose would be served in keeping this petition pending or calling for a counter affidavit at this stage. Clearly once the petitioner was undergoing resolution before the Interim Resolution Professional and the fact of IRP ap....