2025 (4) TMI 489

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....the Respondent :- Ankur Agarwal, S.C. ORDER 1. This petition is directed against order dated 11.04.2024 (Annexure-1 to the petition) passed by the State Tax Officer, Bharthana, Etawah under Section 73 of the U.P.G.S.T. Act, 2017 ('the Act') for the tax period April, 2018 - March, 2019. 2. Submission has been made that petitioner was issued notice under Section 73 of the Act on 24.....

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.... 73(9) of the Act, is contrary to the requirement of Section 75(6) of the Act wherein it is required of the adjudicating officer to set out relevant facts and basis of his decision whereas, the order impugned has been passed without indicating any reason whatsoever and on that count also the order impugned is bad and deserves to be set aside. 5. Learned counsel for the respondents made submissi....

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....er impugned dated 11.04.2024 reveals that the same only makes reference to issuance of two notices, the fact that they have not been responded and a demand has been raised. 8. The manner of passing of order dated 11.04.2024 falls foul of the requirements of Section 75(6) of the Act, which requires that 'the proper officer, in his order shall set out the relevant facts and the basis of his d....