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TMI Blog2024 (10) TMI 1448X X X X Extracts X X X X X X X X Extracts X X X X ..... ist to reject the contention being advanced that the impugned order was not reflecting under the tab view notices and orders . On merits, 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 order impugned dated 23.04.2024 passed by the Assistant Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that this Court in Ola Fleet Technologies Pvt. Ltd. v. State of U.P. 2 others, Writ Tax No. 855 of 2024 decided on 22.7.2024 taking note of the said aspect of the matter wherein notices have not been uploaded on the 'Due Notices and Orders' and instead uploaded on 'Additional Notices and Orders', came to the conclusion that the petitioner is entitled to the benefit of doubt and consequently, the matter has been remanded back to the authority. 4. Learned counsel appearing for the Department based on the material available on record does not dispute the contentions raised pertaining to uploading of the reminder notice and order on the 'Additional Notices and Orders' Tab instead of 'Due Notices and Orders' Tab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de, Shri Ankur Agarwal fairly states that if it all issue may have to be addressed by the GST Network a separate entity constituted to design maintain and run the web portal. 7. At present, it does appear that the petitioner is entitled to a benefit of doubt. No material exist to reject the contention being advanced that the impugned order was not reflecting under the tab view notices and orders . On merits, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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