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TMI Blog2024 (11) TMI 825X X X X Extracts X X X X X X X X Extracts X X X X ..... LEET TECHNOLOGIES PRIVATE LIMITED VERSUS STATE OF UP AND 2 OTHERS [ 2024 (7) TMI 1543 - ALLAHABAD HIGH COURT] a co-oridiante Bench of this Court inter alia observed ' 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 the petitioner to the available statutory remedy. The entire disputed amount is lying in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been made 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 notices and orders on the 'Additional Notices and Orders' Tab instead of 'Due Notices and Orders' Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y made, 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 relegat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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