ORDER

The petitioner is aggrieved by a notice issued to him under Section 74(1) of the U.P. State Goods and Service Act, 2017, dated 01.11.2022, primarily on the ground that an intimation in terms of Section 74(5) was issued to the petitioner, to which a reply has been given under DRC 01-A, Part-B. It is contended that show cause notice has been issued on the previous terms without adjudicating the petitioner’s reply.

An objection is raised to the maintainability of the writ petition on the ground that intimation under Section 74(5) of the Act is not a notice as per the procedure specified in the Act; if the department is not satisfied with the explanation submitted, then a show cause notice is required to be issued under Section 74(1) of the Act. It is urged that all issues raised by the petitioner can be raised before the authority while submitting a reply to the show cause notice. Submission is that unless the proceedings conclude under the GST Act, there is no occasion for this court to entertain the present writ petition or to examine the issues raised on merits. Reliance is placed upon an order passed by the Supreme Court on 16th January, 2023 in State of Punjab Vs. M/s Shiv Enterprises Civil Appeal No.359 of 2023.

We have heard learned counsel for the parties and examined the contentions raised by them.

Admittedly, a show cause notice has been issued to the petitioner, allowing him to submit a reply in the matter. It is only on the failure to submit a reply that the proceedings can be initiated further. In such circumstances, we are of the view that the remedy of the petitioner would be to submit a reply to the notice and various submissions raised on the merits of the matter are not required to be commented upon by this court, at this stage.

Accordingly, the writ petition stands dismissed.