2024 (12) TMI 341

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.... ORDER 1. This writ petition is directed against order dated 17.09.2024 (Annexure No. 1) passed by the Deputy Commissioner, State Tax, Block - 3, Prayagraj, whereby an order for recovery of interest has been passed against the petitioner under Section 75 (12) read with Section 79 of the Uttar Pradesh Goods and Services Tax Act, 2017. 2. Learned counsel for the petitioner made submissions that th....

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....ide. 6. Learned counsel for the respondent attempted to make submissions on merit of the order passed, however, in view of the instructions, he is not in a position to dispute that the reply, though received, was not taken into consideration by the Authority while passing the order dated 17.09.2024. 7. In view of the above fact situation, wherein in response to the notice issued, a reply was fil....