9911796707
TMI Blog2021 (9) TMI 1009X X X X Extracts X X X X X X X X Extracts X X X X ..... e notice for imposing penalty - order of penalty is appeallable under Section 107 of the U.P. GST Act, 2017 or not - HELD THAT:- It cannot be said that no opportunity of hearing was given, as, the show cause notice was issued to the petitioner to which he could have filed a reply. If the reply which has been addressed to the Commissioner is the one filed in response to the show cause notice, then ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Petitioner : Manuvendra Singh,Harsh Vardhan,Pranjal Shukla For the Respondent : C.S.C. ORDER Heard learned counsel for petitioner and Shri H.P. Srivastava, learned Additional Chief Standing Counsel for State. In response to our order dated 31.08.2021 and 03.09.2021 learned Additional Chief Standing Counsel says that date and time of personal appearing is mentioned in show cause n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owever, we find that in this case a show cause notice was issued to the petitioner. When we asked learned counsel for petitioner as to where is the reply to the show cause notice he invited our attention to a document which is annexed as Annexure No. SA-1 to the supplementary affidavit dated 31.08.2021 which is addressed to the Commissioner, Commercial Tax, Lucknow. At this stage we can not say ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ead with Rule 142 of U.P. GST Rules, 2017) and not in hard copy and that it had to be submitted to the Officer who had issued the notice, which has not been done. We do not wish to say much on these aspect as we are of the opinion that all the pleas, which are being raised herein or which otherwise may be available to the petitioner, can be raised in appeal under Section 107 of U.P. GST Act, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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