2026 (9) TMI 532

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....a, Ojasvi Gupta For the Respondent(s) : C.S.C. ORDER 1. Head Mr. Nishant Mishra along with Ms. Prerna Surolia, learned counsel for the petitioner and Mr. Ankur Agarwal, learned Standing Counsel for the State. 2. Challenge has been raised to the Adjudication Order dated 13.07.2026 passed by respondent no. 2 for F.Y. 2021-22, under Section 73 of the UPGST Act, 2017 (hereinafter referred ....

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....tion 75(7) of the Act, which mandates that the demand confirmed may never exceed the demand that may have been proposed. 5. In view of that fundamental and incurable flaw in the impugned order, the same may never be sustained. 6. Despite an opportunity granted, the State could not establish any different fact as may lead to any other conclusion. 7. Accordingly, no useful purpose may be se....