Reminder and demand order uploaded under wrong tab on GST portal: HC set-aside order

Raj Infra Structure Vs State of U.P. and another (Allahabad High Court)

In the matter abovementioned writ petition, challenging the impugned order creating demand u/s 73 GST, after observing that reminder and order was uploaded on ‘Additional Notices and Orders’ Tab instead of ‘Due Notices and orders’. Impugned order was set-aside and AO was directed to issue fresh notice.

It was argued on behalf of the petitioner that no notice for personal hearing or any intimation, regarding present proceedings, was given after filing of response of notice u/s 73.

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