MANOJ GLASS Vs. STATE OF U. P.

JUDGEMENT

(1.) Shri Shobit Kant, learned counsel for the petitioner and Shri Rajesh Tiwari, learned Additional Chief Standing Counsel for the State.

(2.) By means of this writ petition the petitioner has challenged ex-parte order dtd. 13/12/2023 passed by the Deputy Commissioner, Sector 21, State GST, Lucknow under Sec. 73(9) of Goods Service Tax Act, 2017 by which tax liability of Rs.1,12,827.38 as well as the penalty of Rs.20,000.00 Rs.1,14,787.42 have been imposed. and interest of

(3.) The contention of the petitioner's counsel was that order is time barred. He invited our attention to a judgment passed by us on 12/11/2024 in Writ Tax No. 264 of 2024 to submit that based on the said judgment this writ petition is liable to be allowed. The said judgment reads as under: