2021 (9) TMI 1007

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..... d has further submitted that the reply of the same could not be submitted as it did not exactly comprehend the nature of the proceedings initiated against it. As to the other submissions advanced by learned counsel for the petitioner, those point to irregular exercise of jurisdiction but not inherent lack of jurisdiction. The writ petition is disposed of with a direction, in case, the pe .....

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..... aforesaid order has been passed without adequate service of the show cause notice, preceding that order. Second, the Form DRC-01A prescribed under Rule 142 (1A) of the U.P. GST Rules, 2017 was not issued and in any case, the show cause notice that has been confirmed in the impugned order does not make any mention of the details of the demand, inasmuch as no Relied Upon Documents ('RUDs' i .....

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..... ction but not inherent lack of jurisdiction. Having heard learned counsel for the parties and perused the record, it does appear that the impugned order came to be passed after service of soft copies of the show cause notice. The petitioner only denies service of the hard copy of the same and has further submitted that the reply of the same could not be submitted as it did not exactly comprehen .....

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