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TMI Blog2024 (10) TMI 1388X X X X Extracts X X X X X X X X Extracts X X X X ..... s, as noted in the earlier orders an other dispute exists whether all replies and annexures to the replies as filed by the assessee were displayed to the assessing officer and whether those have been considered. We find, no useful purpose may be served for keeping this petition pending or calling for a counter affidavit or even relegating the petitioner to the available statutory remedy.' In view of the submissions made and the judgement in the case of Ola Fleet Technologies Pvt. Ltd the writ petition filed by the petitioner is allowed. The orders impugned dated 27.4.2024 and 30.4.2024 passed by the Deputy Commissioner, State Tax, Kanpur (annexure 1 and 2 to the writ petition) are quashed and set aside - petition allowed. - Hon'bl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 'Additional Notices and Orders' Tab instead of 'Due Notices and Orders' Tab and the fact that the issue as raised is covered by judgement in the case of Ola Fleet Technologies Pvt. Ltd (Supra). 5. In the case of Ola Fleet Technologies Pvt. Ltd (Supra) a co-oridiante Bench of this Court inter alia observed and came to the following conclusion :- 4. Ultimately, vide last order dated 05.04.2024 the dispute between the parties boiled down to the issue due communication of the impugned order dated 12.07.2023. The petitioner claims that the same was not uploaded in the manner required inasmuch as the impugned order does not show up on the assessee s portal under the tab view notices and orders . Rather, it reflects under the ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e served for keeping this petition pending or calling for a counter affidavit or even relegating the petitioner to the available statutory remedy. The entire disputed amount is lying in deposit with the State Government. Therefore, there is no outstanding demand. Accordingly, the writ petition is disposed of, with a direction, the assessee may treat the impugned order as the final notice and submit his written reply within a period of two weeks. Thereupon the assessing officer may issue a fresh notice to the petitioner in the manner prescribed with at least fifteen days clear notice. The petitioner undertakes to appear on the date fixed. Appropriate reasoned and speaking order may be passed within a further period of one month from the date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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