9911796707
TMI Blog2025 (1) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... d learned Standing Counsel. 2. Invoking extra ordinary jurisdiction of this Court under Article 226 of the Constitution, petitioner, a Limited Liability Partnership concern engaged in the business of manufacturing and sale of goods claimed to be exempted from liability of tax/duty under the Goods and Services Tax Act, 2017 and hence seeks to challenge the order dated 25.09.2024 passed in appeal b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e GST DRC- 01A, it could not make any reply at all. 4. It is also claimed that the order dated 07.02.2024 was also not communicated on e-mail to the petitioner. It is further pleaded that no sooner did petitioner come to know the order of assessing officer in September, 2024, petitioner immediately preferred statutory appeal before first appellate authority, however, same has been rejected on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... res integra. It is submitted that division bench of this Court in the Ola Fleet Technologies Pvt. Ltd. v. State of U.P. and Others (Writ Tax No. 855 of 2024 decided on 22.07.2024) has dealt with this aspect of the matter and it has been held that no material existed to reject the contention advanced on behalf of the petitioner that order impugned imposing liability of tax was not reflecting under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nologies Pvt. Ltd (supra) was followed by another division bench in the matter Shyam Roshan Transport v. State of U.P. and 2 Others, (Writ Tax No. 1756 of 2024) decided on 21.10.2024 and again division bench in the matter of Atul Agrwal v. State of U.P. and 2 Others (Writ Tax No. 1585 of 2024 decided 18.10.2024). 8. The view taken by the division benches as cited before the Court are absolutely c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its consideration. 11. The petitioner shall be submitting his reply alongwith document within a period of eight weeks from today and thereafter assessing officer/competent authority shall be giving due consideration to the objections and documents filed and opportunity of hearing as well and thus shall be taking decision afresh within a further period of four weeks . 12. With these above observ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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