2025 (5) TMI 768

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.... For the Respondent : Ankur Agarwal, S.C. ORDER 1. This petition has been filed by the petitioner aggrieved of the order dated 28.02.2025, Annexure - 6, passed by the respondent no. 2/Assistant Commissioner - I, Dhampur under Section 73 of the U.P. Goods and Services Act, 2017 ('Act') for the period April, 2020 to March, 2021. 2. The petitioner was issued notice under Section 61....

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.... before passing the order impugned, it was incumbent on the Assistant Commissioner to afford opportunity of personal hearing, which was denied. 4. Submission has been made that it was specific case of the petitioner that it had not claimed excess ITC but by mistake the same was claimed in wrong head i.e. the petitioner availed ITC in IGST head by mistakenly claiming the same in CGST - SGST head....

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.... show cause notice has been appropriately considered by the authority and in case the petitioner has any grievance qua the merit of the order, it must file appeal under Section 107 of the Act and filing of the writ petition bypassing the alternative remedy cannot be permitted and therefore, the petition be dismissed. 7. We have considered the submissions made by counsel for the parties and peru....