2026 (4) TMI 1137

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.... Akhilesh Kumar learned counsel for the petitioner and Sri Arvind Kumar Mishra learned Standing Counsel for the State respondents. 2. Challenge has been raised to the ex-parte Adjudication Order dated 28.12.2023 passed under Section 73(9) of the U.P. G.S.T. Act, 2017 (hereinafter referred to as the 'Act') and the Show Cause Notice dated 27.09.2023 issued under Section 73(1) of the Act. ....

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....on under Article 226 of the Constitution of India. Accordingly, interference claimed is declined. However, writ petition is disposed of leaving it open to the petitioner to file statutory appeal. 6. Once the petitioner discloses the date of communication of the order impugned by filling in particular date, through the Common Portal, the appeal authority may ensure that the appeal is registered ....