2024 (12) TMI 340

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.... Anurag Mishra, Pragya Pandey For the Respondent : C.S.C., Ankur Agarwal (S.C.) ORDER 1. This petition is directed against show cause notice issued in Form GST DRC-01 dated 30.05.2023 and DRC-7 order dated 24.07.2023 passed by the respondents. 2. The petitioner was issued notice dated 01.04.2023 under Section 74(5) of the Uttar Pradesh Goods and Services Tax Act, 2017 ('Act') t....

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.... the Act and as such, in case, the petitioner is not afforded opportunity, which it could not avail on account of family circumstances, the petitioner would suffer. 4. Learned Government counsel made submissions that the plea, sought to be raised pertaining to the family dispute, cannot be a reason enough for the petitioners to seek a rehearing when the orders have been passed after due conside....

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....made. 7. In the overall fact situation of the case, wherein the respondent on account of circumstances, as noticed hereinbefore, has lost the limitation for filing appeal and the fact that to some extent, the pleas raised by the petitioner have not been taken into consideration while issuing the notice under Section 74(1) of the Act, in the peculiar circumstances of the case, we deem it appropr....