Virat Agencies v. State of U.P.

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The Tax Publishers 2024 TaxPub(GST) 895 (All-HC) IN THE ALLAHABAD HIGH COURT SAUMITRA DAYAL SINGH & SURENDRA SINGH-I JJ. Virat Agencies v. State of U.P. Writ Tax No. 360 of 2024 13 March, 2024 Petitioner by: Aloke Kumar Respondent by: C.S.C. ORDER Heard Shri Aloke Kumar, learned counsel for the petitioner and Shri Ankur Agarwal, learned counsel for the revenue. 2. Challenge has been raised to the order dated 23-12-2023 passed under section 73(9) of the Uttar Pradesh Goods and Service Tax Act, 2017 (hereinafter referred to as the 'State Act') by the Deputy Commissioner, State Tax, Sector-11, Varanasi for the Tax Period July, 2017 to March, 2018. 3. At the outset, two objections have been raised. First, referable to Section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 read with the provision of Central Goods and Services Tax Act, 2017 (hereinafter referred to as the 'Central Act'), it has been vehemently urged that no order may have been passed under the provisions of the State Act. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers 2024 TaxPub(GST) 895 (All-HC)

IN THE ALLAHABAD HIGH COURT

SAUMITRA DAYAL SINGH & SURENDRA SINGH-I JJ.

Virat Agencies v. State of U.P.

Writ Tax No. 360 of 2024

13 March, 2024

Petitioner by: Aloke Kumar

Respondent by: C.S.C.

ORDER

Heard Shri Aloke Kumar, learned counsel for the petitioner and Shri Ankur Agarwal, learned counsel for the revenue.

2. Challenge has been raised to the order dated 23-12-2023 passed under section 73(9) of the Uttar Pradesh Goods and Service Tax Act, 2017 (hereinafter referred to as the 'State Act') by the Deputy Commissioner, State Tax, Sector-11, Varanasi for the Tax Period July, 2017 to March, 2018.

3. At the outset, two objections have been raised. First, referable to Section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 read with the provision of Central Goods and Services Tax Act, 2017 (hereinafter referred to as the 'Central Act'), it has been vehemently urged that no order may have been passed under the provisions of the State Act.