2025 (1) TMI 1522

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..... ed 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 writ petition filed by the petitioner is allowed. The order impugned dated 22.11.2023 passed by the Deputy Commissioner, Commercial Tax, Sector-02, Chandauli (Annexure-1 to the writ petition) is quashed and set aside.
HON'BLE ARUN BHANSALI, CHIEF .....

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..... 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 reminder notice and order 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 i .....

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..... ear 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 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 .....

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