2023 (3) TMI 1382 - HC - GST

Termination of proceedings - earlier proceedings under Section 67 of the U.P. Goods and Services Tax Act, 2017 terminated upon the appeal of the petitioner being allowed. HELD THAT - Matter requires consideration. Learned counsel for the respondents prays for and is granted six weeks time to file counter. Petitioner will have two weeks thereafter to file rejoinder - List thereafter.

Summary

The Allahabad High Court terminated earlier proceedings under Section 67 of the U.P. Goods and Services Tax Act, 2017. The petitioner's appeal was allowed on 08.03.2021. Adjudication proceedings are stayed until the next listing date due to jurisdiction doubts. The respondents have six weeks to file a counter, and the petitioner has two weeks to file a rejoinder.