The Hon’ble High Court of Allahabad vide its order dated 08.07.2022 in the matter of M/s Mittal Plywood and Furniture Vs. State of U.P. and Another in Writ Tax No. – 906 of 2022 quashed the assessment order, passed under Section 74 of the Act without considering and rejecting the adjournment application filed by the petitioner.

The Petitioner filed the writ petition praying for quashing the impugned order passed under Section 74 of the U.P.GST Act and Form GST DRC-07 dated 31.03.2022 issued under rule 142(5) of the Rules by the Respondents for the tax period April 2018-March 2019 (F.Y. 2018- 19) being in violation of provision of the Act as well as in gross violation of the principle of natural justice.  It was also prayed to quash the impugned order passed u/s 161 of the GST Act and GST DRC-08 dated 11.04.2022 issued/passed by the Respondents for the Tax period: April 2018 March 2019 (FY 2018-19).

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