TaxTMI 
TaxTMI 
2026 (9) TMI 1493
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....d 01.12.2021 issued under Section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as "the Act of 2017") by the Assistant Commissioner, State Tax, District Gonda, for the financial year 2019-20, requiring the petitioner to submit his reply to the said notice by 28.12.2021, failing which ex parte proceedings would be conducted against the petitioner. Further challenge is the order dated 28.03.2026 passed under Section 74(9) of the Act of 2017. 3. It has been submitted on behalf of the petitioner that as per the impugned notice, a demand for evasion of tax was raised against the petitioner to the tune of Rs. 7,94,280/- and a penalty of the same amount was proposed along with interest in accordance with law.....
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....s proceeded to pass the impugned order imposing penalty and interest upon the petitioner. The petitioner further submits that in the most bona fide manner, he had deposited the entire amount of tax as assessed soon after receiving the show cause notice and, accordingly, in the peculiar circumstances of the present case, there was no occasion to levy penalty and interest upon the petitioner. On the aforesaid grounds, the petitioner has assailed the validity of the order dated 28.03.2026. 6. Learned Standing Counsel, on the other hand, has opposed the writ petition. He has submitted that there is no dispute that, in the present case, proceedings were initiated under Section 74 of the Act of 2017 after noticing certain fraudulent entries an....
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....hat the petitioner had tendered the outstanding amount of tax and by means of the impugned order, a demand has been raised only with regard to penalty and interest. Therefore, in the circumstances of the present case, no case for interference is made out and learned Standing Counsel has prayed for dismissal of the writ petition. 9. After considering the rival contentions of the parties and upon perusal of the record, it is noticed that a show cause notice was issued to the petitioner under Section 74(1) of the Act of 2017. It is again not disputed that upon receipt of the said notice, the petitioner had deposited the entire amount on 23.02.2022. Accordingly, once the petitioner himself had accepted the allegations and had not raised any ....