9911796707
TMI Blog2025 (3) TMI 1029X X X X Extracts X X X X X X X X Extracts X X X X ..... inciples of natural justice - HELD THAT:- Upon a perusal of the show cause notice, it is clear that ingredients of Section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the 'Act') have not been adhered to, as there is no allegation of fraud or any willful-mis-statement and/or suppression of material facts in the said show cause notice. Subsequent to i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner and Sri Gaurav Mahajan, learned counsel appearing on behalf of the respondent no.4. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner has made the following prayers:- "(i) Issue a writ of certiorari or any other writ, order or direction quashing the Impugned SCN dated 03.06.2024, issued under Section 74 of the GST Act by the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts and circumstances of the present case in the interest of justice, equity and good conscience; (iv) Award cost of litigation in favour of the Petitioner;" 3. Upon a perusal of the show cause notice, it is clear that ingredients of Section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the 'Act') have not been adhered to, as there is no alle ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
