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2019 (2) TMI 1698 - HC - GST


Issues:
Challenging demand/show cause notice dated 22/23.11.2017, availability of final order copy to petitioner.

Analysis:
The High Court of Allahabad, comprising Ritu Raj Awasthi and Manish Mathur, JJ., heard a writ petition challenging a demand/show cause notice dated 22/23.11.2017. The counsel for the petitioner raised concerns regarding the unavailability of a copy of the final order subsequent to the impugned show cause notice. The court noted that authorities had proceeded to pass a final order, but the petitioner had not received a copy of the same. The petitioner's grievance was duly acknowledged by the court. In response, the opposite parties assured that if a final order had been issued, a copy would be provided to the petitioner. The court, after considering the submissions and perusing the records, emphasized the importance of the petitioner receiving a copy of any final order that may have been passed. The learned counsel for the opposite parties affirmed their commitment to sending a copy of the final order to the petitioner if it existed. Consequently, the court decided that the writ petition did not require a merit-based decision and disposed of the matter accordingly.

 

 

 

 

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