9911796707
TMI Blog2024 (4) TMI 780X X X X Extracts X X X X X X X X Extracts X X X X ..... onidhi Shukla, learned counsel for the petitioner and Sri Ankur Agarwal, learned counsel for the revenue. 2. Challenge has been raised to the adjudication order dated 23.02.2024 passed under Section 73 of the UP GST Act, 2017 read with Rule 142(5) of the Rules framed thereunder. 3. Primarily, challenge raised is to the ex parte nature of the order. It has been urged, no proper notice to file rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2024 to enable learned Standing Counsel to produce a copy of the order sheet." 5. Today, Sri Ankur Agarwal, learned Standing Counsel has produced a copy of the order sheet of the case leading to the impugned order. The same has been marked as 'XX' and retained on record. Perusal of the order sheet reveals, prior to 20.07.2023 the petitioner had participated in the proceedings with respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the counsel for the petitioner on the date 04.09.2023. At the same time, no further date was fixed either on 04.09.2023 or 07.09.2023. No other notice is disclosed to have been issued to the petitioner for any other date of proceedings. At the same time, on 08.11.2023, the order sheet record, the petitioner submitted its reply on DRC-06. Again, no date of hearing was fixed or recorded on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... furnish its reply and to present his case before the adjudicating authority the adjudication orders may only give rise to frivolous and wholly avoidable litigation contrary to the statutory scheme itself. 10. Accordingly, in the present facts, no useful purpose may be served in keeping the present petition pending or calling for counter affidavit at this stage. Present writ petition is disposed o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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