Article 226 Limited to Jurisdictional Lack or Absence of Material in UPGST Cases: Allahabad HC

Mgs Palace Vs State Of U.P. And 4 Others (Allahabad High Court) Introduction: The Allahabad High Court, in the matter of Mgs Palace Vs State Of U.P. and 4 Others, addressed a challenge against an adjudication notice issued under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017, dated 19.05.2023. The petitioner, represented by counsel Sri Awadhesh Kumar Malviya, contested the notice, arguing that respondent no. 2 failed to consider their reply dated 1.09.2023, despite a prior notice under Section 61(1) of the Act. Detailed Analysis: Upon scrutiny, it was revealed that the petiti...