Akriti Food Industry Llp Vs State of UP And 3 Others (Allahabad High Court)
Petitioner has challenged order passed by first appellate authority. Petitioner engaged in the business of manufacturing and sale of goods claimed to be exempted from liability of tax/duty under the GST Act.
It was submitted that petitioner was never served any notice by the assessing authority. Petitioner got knowledge regarding proceeding through the tab ‘view additional notices and order’ on GST portal. Order dated 11.12 2023 was never communicated to the petitioner on his e-mail. It came to knowledge of the petitioner regarding Assessment Order dt.11.12.2023 in the month of September, 2024 and immediately an appeal was filed which was dismissed as time-barred. Division bench of this court in Ola Fleet Technologies Pvt. Ltd. v. State of U.P. and Others (Writ Tax No. 855 of 2024) already decided the issue regarding order imposing liability of tax was not reflecting under tab ‘view notices and orders’ and so there remained a valid dispute as to non-consideration/consideration of the various documents of returns available which could have been shown in reply to the show cause notice. The division bench was of the view that party under liability of tax in an ex parte order needs at-least an opportunity to put up his defense by submitting papers.
