- (1.) Heard Sri S.P. Pandey, learned counsel for the petitioner and Sri C.B. Tripathi, learned counsel appearing for the respondents.
(2.) The pleadings exchanged between the parties have also been considered.
(3.) The petitioner is an advertising agency and it has preferred this petition so as to challenge the notice dated 9.12.2016 issued under Section 28 of U.P. Value Added Tax Act, 2008 stating that the petitioner has not filed monthly/quarterly returns of its turnover and therefore it may appear with his books of accounts before the Assessing Officer as directed.;