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TMI Blog2023 (8) TMI 836X X X X Extracts X X X X X X X X Extracts X X X X ..... proceedings arose from an earlier proceedings under Section 67 of UPGST Act - HELD THAT:- While proceedings under Section 67 and Section 74 are distinct in scope and purpose, at the same time, the essential facts found non-existent in the proceedings under Section 67 would have a material bearing on proceedings under Section 74 of the Act drawn up on the same basis. In the present case, since the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een filed against the order dated 17.8.2021 passed by respondent no.2 (Joint Commissioner Circle) Commercial Tax, Zone-1, Kanpur, passed under Section 74(9) of the U.P. GST Act, (hereinafter referred to as 'the Act'), whereby tax Rs. 10,59,85,433.90, interest Rs. 7,13,96,434.00 and penalty Rs. 10,59,85,433.90 totalling to Rs. 28,33,67,301.80 have been imposed. Though, normally the rule of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 130(2) came to be set aside by the First Appellate Authority vide its order dated 25.5.2020. Neither that order was challenged nor any new facts were discovered as may have led to any fresh proceedings being drawn up, for adjudication. 4. Then, it is also not disputed that the fact allegations giving rise to the adjudication proceedings impugned in the present petition, remained the same as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... act as may have given rise to the adjudication proceedings, on the same facts. 6. Accordingly, the writ petition is allowed . The impugned order dated 17.8.2021 passed by respondent no.2 and the impugned notices dated 9.4.2021 25.5.2021 issued by respondent no.2 are, hereby , set aside. 7. While cost may have been imposed, as pursued by learned Standing Counsel, no order is being passed as to cost ..... X X X X Extracts X X X X X X X X Extracts X X X X
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