9911796707
TMI Blog2025 (1) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... 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.' Conclusion - Proper communication of notices is essential for the validity of tax demands. Incorrect placement of notices on the GST portal does not constitute valid communication. The order impugned dated 23.07.2024 passed by the Deputy Commissioner, State Tax, Division-7, Prayagraj (Annexure-1 to the writ petition) is quashe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning to uploading of the notices and orders on the '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 coordinate 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 asseseess portal under the tab view notices ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 withi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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