Heard Shri Niraj Kumar Singh, learned counsel for the petitioner and Shri Apurva Hajela, learned Standing Counsel for the State.

Present writ petition has been filed to quash the adjudication order dated 29.05.2021 passed by the respondent no. 2 under Section 74 of the U.P. GST Act, 2017, whereby, adjudication has been made with respect to the show cause notice dated 17.08.2019 for the tax period July, 2017. Further, challenge has been made to two other show cause notices dated 09.04.2021 for the period July 2017 to March 2018 under Section 127 of the UP GST Act, 2017 and the notice dated 23.12.2020 for the period July 2017 to March 2018 under Section 74 (3) of the aforesaid Act.

Pursuant to the last order, learned Standing Counsel has obtained written instructions. The same has been marked as ‘X’ and placed on record. It thus transpires that undisputedly, the adjudication proceedings under Section 74 (3) of the Act has been concluded against the petitioner for the period July 2017 vide order dated 29.05.2021.

Against that order, the petitioner has adequate remedy of appeal, therefore, no interference is warranted in the present writ petition, insofar as challenge has been raised to the order dated 29.05.2021.

Insofar as the notice dated 09.04.2021, the written instructions placed on record by the learned Standing Counsel reveal that with respect to the proceedings under Section 127 of the Act, no prior adjudication exists. The petitioner has also filed a written reply dated 17.04.2021. Accordingly, leaving all courses open to the petitioner to raise objections in those proceedings, interference with the notice dated 09.04.2021 is also declined.

Insofar as the third notice dated 23.12.2020 for the period July 2017 to March 2018 is concerned, learned Standing Counsel clearly states that apparently that notice has been issued mistakenly, inasmuch earlier notice had been issued for the period July 2017 and the dispute for that period stood adjudicated by the earlier order dated 29.05.2020. The State therefore prays and is granted liberty to withdraw the aforesaid notice dated 23.12.2020, leaving it open the appropriate authority to issue such further notice as may be in accordance with law, for the period August 2017 to March 2018.

With the above observations, writ petition is disposed of leaving it open to the petitioner to file appeal, as above before the appropriate forum. In view of the present circumstances, that appeal, if filed within a period of two weeks’ from today, the same may be decided on merits, as expeditiously as possible.