2025 (11) TMI 1015

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....itioner(s) : Sarvesh Kumar Tiwari, Prashant Kumar For the Respondent(s) : C.S.C. ORDER 1. Heard Shri Prashant Kumar along with Shri Sarvesh Kumar Tiwari and Ms. Fuhar Gupta, learned counsel for the petitioner as well as learned Standing Counsel for the State respondents. 2. This writ tax has been filed by the petitioner with following main prayer(s): "i. To issue a writ, order....

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....een illegally and without jurisdiction recovered from the Petitioner purportedly under Section 74A(9) of the U.P. GST Act, 2017." 3. Learned counsel for the petitioner relying on the following judgements (i) M/s Metenere Ltd. v. Union of India and another; Writ Tax No.360 of 2020, (ii) M/s Maa Mahamaya Alloys Pvt. Ltd. v. State of U.P. and Others; Writ Tax No.31 of 2021, (iii) M/s Dayal Product....

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....nce liability to pay tax is determined by the Department under Section 73 or 74 of the Act, 2017. 6. Thirdly, he submits that the present writ petition is maintainable against the show cause notice as the same has been issued without jurisdiction. He further submits that the judgement of Hon'ble Supreme Court in Whirlpool Corporation v. Registrar of Trade Marks, Mumbai and Others; (1998) 8 ....

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.... Section 130 of the Act, 2017 is without jurisdiction. 10. Having held that the notice that has been issued without jurisdiction, we are bound to intervene in the said matter and decide the issue of jurisdiction. 11. Upon perusal of the judgements relied upon by learned counsel for the petitioner, we unequivocally come to the conclusion that the present notice issued under Section 130 of the....