No effective service of notice and order: Allahabad HC remanded matter

Om Traders Vs Deputy Commissioner State Tax And Another (Allahabad High Court) In the case abovementioned Hon’ble Allahabad HC disposed off the writ petition by directing to consider the impugned order as notice u/s 73 GST for the purpose of filing objections. Petitioner, a LLP, engaged in the business of manufacturing and sale of goods claimed to be exempted from liability of tax/duty under GST. AO imposed liability of tax upon the sale for the relevant FY along with interest and penalty u/s 73 GST. No notice GST DRC-01A was served upon the assessee hence he could not make a reply. Peti...