2026 (5) TMI 1502

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....memo of appearance' on behalf of the respondent No.3 in Court today, which is taken on record. 2. This writ tax has been filed by the petitioner with following main prayer(s): "A. Issue a writ, order, or direction in the nature of certiorari quashing the Show Cause Notice dated 12.02.2026 Annexure No.-8 issued under Section 130 read with Section 122 of the CGST/UPGST Act, 2017, as being without jurisdiction, contrary to law, and in violation of the principles of natural justice; B. Issue a writ, order, or direction in the nature of certiorari quashing the final order dated 27.02.2026 Annexure No.-9 passed under Section 130(1)(i) read with Section 122 (as reflected via DRC-07 uploaded on 09.03.2026), whereby the alle....

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....LP (C) Diary No.1968 of 2025 (vi) Additional Commissioner Grade-2 (Appeal) and another v. S/s Dinesh Kumar Pradeep Kumar; SLP (C) Diary No.5879 of 2025 submits that notice under Section 130 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as 'Act, 2017') cannot be issued for alleged violation of Section 35 of the Act, 2017. 4. He further relies on the judgement passed in the case of M/s Maa Mahamaya Alloys Pvt. Ltd (supra) to submit that the notice under Section 130 of the Act, 2017 can only be issued, once liability to pay tax is determined by the Department under Section 73 or 74 of the Act, 2017. 5. Thirdly, he submits that the present writ petition is maintainable against the show cause notice....