2020 (11) TMI 148

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..... of exercise of power of rectification under Section 161 of Uttar Pradesh Goods and Services Tax Act, 2017, the entire order could not have been recalled and appeal could not have been restored for hearing afresh - HELD THAT:- From a perusal of the appellate authority order earlier passed and subsequently impugned order, the argument advanced by learned counsel for the petitioner prima facie appear .....

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..... esh. He has further relied upon a judgement of Apex Court in case of M/S. Deva Metal Powders Pvt. Ltd v Commissioner, Trade Tax, U.P 2008 NTN (36) 4. From a perusal of the appellate authority order earlier passed and subsequently impugned order, the argument advanced by learned counsel for the petitioner prima facie appears to have substance and matter requires consideration. Let all respondents .....

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