9911796707
TMI Blog2024 (7) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... ply and the impugned order has been passed on 22.11.2023 without following the procedure prescribed u/s 169(1)(a) and 169(1)(b) of the GST Act - petitioner was not served any notice under Section 73 - HELD THAT:- The petitioner did not submit any reply but asked for an adjournment by his application dated 16.10.2023, such adjournment was granted on 5.11.2023 and 18.11.2023 was fixed as the next da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on behalf of the State-respondents. This petition has been filed with the following prayers:- i. Issue a writ, order or direction in the nature of Certiorari quashing the order dated 22/11/2023 passed by opposite party no. 2 ie Deputy Commissioner, State Tax, Lucknow, Sector-11, Lucknow under section-73 of Goods Services Tax Act, 2017 (hereinafter referred as GST Act) contained as Annexure No. 1 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 73 as alleged in the impugned order. The learned Standing Counsel has read out the contents of the impugned order, from the same it is evident that the petitioner was initially issued the notice under Section 73(8) for deposit of the amount on the basis of wrongly claimed ITC. The provisional assessment having been issued, a direction was also issued in such notice that in case the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the impugned order has been passed. It has also been argued that the petitioner has statutory remedy under Section 107 of the GST Act. It has also been pointed out by the counsel for the State-respondents that the order dated 22.11.2023 has been challenged by the petitioner, belatedly on 14.06.2024. The counsel for the petitioner at this stage has limited his prayer for a direction to be issued ..... X X X X Extracts X X X X X X X X Extracts X X X X
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