UTTARAKHAND HIGH COURT ISSUES ORDERS ON YOGESH PRASAD V/S SHRI BALAJI AGENCIES V/S COMMISSIONER, STATE GOODS AND SERVICES TAX, COMMISSIONERATE, DEHRADUN AND ANR.

NAINITAL, India, May 11 -- Uttarakhand High Court issued the following judgment/order on April 9:

1. Heard learned counsel for the parties.

2. The petitioner-firm has assailed the order dated 16.08.2024 passed under Section 73 of the CGST/ UKGST Act, 2017, in respect of Financial Year 2019-20. The sole submission of learned counsel for the petitioner-firm is that, in the show-cause notice issued to the petitioner-firm dated 20.05.2024, no date of personal hearing was fixed, although it is a mandatory requirement under Section 75(4) of the Act.

3. Learned Brief Holder for the State of Uttarakhand/ Revenue Department submits that there is delay in filing the present Writ Petition, inasmuch as, the order impugned was passed on 16.08.2024....