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. Proceedings are initiated after expiry of limitation period. Reminder and impugned order were uploaded on ‘Additional Notices and Orders’ Tab instead of ‘Due Notices and orders’ of the G.S.T. Portal, which is not disputed by the department. For this reason, petitioner could not appear before the appropriate authority. Reliance was placed on Ola Fleet Technologies Pvt. Ltd. v. State of U.P. & 2 others, Writ Tax No. 855 of 2024.
Keeping reliance upon the findings in the case of Ola Fleet Technologies Pvt. Ltd. v. State of U.P. (Supra) the impugned order was set-aside and assessing officer was directed to issue fresh notice.
Writ petition was allowed.
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT
