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TMI Blog2025 (1) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... directed against order dated 23.07.2024 passed by the Deputy Commissioner, State Tax, Division-7, Prayagraj under Section 73 of the Goods and Service Tax Act, 2017 whereby demand has been created against the petitioner. 2. Submission has been made that notices issued under Section 73 of the Act, were uploaded on 'Additional Notices and Orders' Tab of the G.S.T. Portal, which is evident fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment 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' 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .P. and Another) decided on 03.05.2023 [Neutral Citation No.2023:AHC:115008-DB]. 6. On the other hand upon written instructions received learned Standing Counsel would contend that the assessing officer is not to blame for any error being cited by the assessee. Referring to the web portal available to the assessing officer, it had been indicated that there is no option/ choice available to the a ..... 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 submi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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