2024 (4) TMI 1060

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..... clear that a notice was issued to the petitioner under Section 74(5) of the Act on June 4, 2021 wherein officer asserted that the tax is payable by the assessee. However, upon non-payment of the tax, Section 74(7) of the Act would come into play and the proper officer is required to give a notice under Section 74(1) of the Act. This procedure, that is to be followed, was not followed and no show .....

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..... Commissioner, Sector- 6, Muzaffarnagar and the order passed in appeal dated August 31, 2022 by respondent No.2/Additional Commissioner, Grade-2 (Appeal), Commercial Tax, Muzaffarnagar on the ground that no notice was issued to the petitioner under Section 74(1) of Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the Act ). 3. From the record, it is clear that a notice wa .....

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