JUDGMENT :

1. Heard Sri. Shambhu Chopra, learned Senior Advocate, assisted by Mahima Jaiswal and Sri. Saurabh Sharma, learned counsel for the petitioner, Sri. B.P. Singh Kachhawah, learned Standing Counsel for the respondent nos. 3, 4 and 6 and Sri. Krishna Ji Shukla, learned counsel for the respondent nos. 1 and 5.

FACTS

2. Briefly stated facts of the present case are that the petitioner claims to be engaged in the business of lubricants after obtaining registration under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘CGST Act’) and the U.P. Goods and Services Tax Act, 2017 (hereinafter referred to as ‘UPGST Act’). According to the petitioner as per division of work his case for the tax period 2017-18 (July, 2017 to March, 2018) was assigned to the Officer of Central Tax (hereinafter referred to as ‘the Central Officer’) but the show-cause notice dated 25.6.2021 for assessment under section 73 of CGST Act/UPGST Act was issued by the Officer of the State Tax (hereinafter referred to as ‘the State Officer’) i.e. Dy. Commissioner, Commercial Tax Saharanpur