2026 (6) TMI 994

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....t(s) : C.S.C. ORDER 1. Supplementary affidavit filed today is taken on record. 2. Heard Ms. Pooja Talwar, learned counsel for the petitioner and Shri Arvind Kumar Mishra, learned Standing Counsel for the State. 3. Challenge has been raised to the Adjudication Order passed under Section 73 of the UPGST Act, 2017 (hereinafter referred to as the 'Act') dated 26.12.2025 for Financi....

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....emedy of appeal. It may avail the same. 8. Having heard learned counsel for the parties and having perused the record, on the strength of the written instructions that have been received as also on the strength of the supplementary affidavit filed today, it is noted that on the petitioner's dashboard available on the Common Portal, five notices are visible. They are dated 23.9.2025, 24.10.2....

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....marks/Code REPLIES ADJOURNMENT ZD091225316149D 17/12/2025 22/12/2025 73   PROCEEDINGS REMINDER ZD0912251384683 08/12/2025 16/12/2025 73 DOT_REMI1 ORDERS REMINDER ZD091125329101U 18/11/2025 25/11/2025 73 DOT_REMI1 REFERENCES REMINDER ZD0910251448970 24/10/2025 29/10/2025 73 DOT_REMI1 PAYMENT RECOMMEND CLOSUR....

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....17.12.2025 is not time barred, seen in that light the quantum of tax and penalty demanded under the impugned order matches with that proposed demand contained in the supplementary show cause notice dated 17.12.2025. 12. Therefore, what survives for consideration at present is that the adjudication order is otherwise sustainable on merits keeping in mind the petitioner's right to object to t....