Maintainability of petition — Petitioner challenged the order by which the petitioner was assessed to tax under Section 64 of the U.P. GST Act, 2017 submitting that the order is wholly without jurisdiction inasmuch as the assessee had applied for compounding and had paid tax through compounding method. Thus, no regular assessment may ever have arisen under the Act. There is no merit in the contention that it had been wrongly subjected to tax. Writ Petition dismissed. — Shailendra Eat Udyog Vs. State of U.P. And 3 Others [2019] 17 TAXLOK.COM 050 (Allahabad)