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TMI Blog2023 (7) TMI 528X X X X Extracts X X X X X X X X Extracts X X X X ..... T:- This Court in [ 2022 (12) TMI 409 - ALLAHABAD HIGH COURT ] had mandated that the issue pertaining to the jurisdiction of the Assessing Officer to initiate assessment proceedings under Section 74 of the Act shall be decided as a preliminary issue, but the said mandate has not been adhered to while passing the impugned order. The Assessing Officer-respondent no 6 ought to have adhered to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. 2. The challenge in this writ petition is to an order dated 05.06.2023 passed by the Deputy Commissioner, Sector-1, Sales Tax, Chandausi-respondent no. 6 in GST DRC-07 under Section 74 of the UPGST/CGST/IGST Act of 2017 and connected demand of tax, interest and penalty. 3. The challenge has been laid on the ground that the order has been passed in gross disregard of judicial discipline ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Commissioner, Commercial Taxes and 2 others) wherein the question of jurisdiction of the assessing officer is under scrutiny. He thus submits that the present petition be tagged along with the said petition and interim protection be granted. 5. Sri Nimai Das, learned Standing Counsel for the Revenue in opposition to the Writ Petition submits that the petitioner's claim for parity of the W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... officer in Writ Tax No. 379 of 2023 and the issue involved in this petition can also be adjudicated along with the said Writ Tax No. 379 of 2023. 7. Matter requires consideration. 8. Learned counsel for the Revenue/State respondents prays for and is allowed six weeks time to file counter affidavit. Petitioners will have two weeks thereafter to file rejoinder affidavit. 9. Connect with Wri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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