2025 (1) TMI 1417

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..... not reflecting under the tab "view notices and orders". 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. Petition allowed.
HON'BLE ARUN BHANSALI, CHIEF JUSTICE AND HON'BLE VIKAS BUDHWAR, J. Counsel for Petitioner :- Shrinath Counsel for Respondent :- Ankur Agarwal, S.C. 1. This petition is direct .....

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..... ase 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 and orders". Rather, it reflects under the other tab for "additional notice and orders". 5. Thus, according to the learned counsel for the petitioner the petitioner could not seek a .....

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..... ailable 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 within a further period of one month from the date of service of notice on the petitioner." 6. In view of the submissions made and the judgement in the case of Ola F .....

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