9911796707
TMI Blog2025 (1) TMI 1522X X X X Extracts X X X X X X X X Extracts X X X X ..... kur Agarwal (S.C.) ORDER 1. This petition is directed against order dated 22.11.2023 passed by the Deputy Commissioner, Commercial Tax, Sector-02, Chandauli under Section 73 of the Goods and Services Tax Act, 2017 whereby demand has been created against the petitioner. 2. Submissions have been made that the respondent authorities have neither issued any notice of personal hearing nor issued any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Ltd. v. State of U.P. & 2 others, Writ Tax No. 855 of 2024 decided on 22.7.2024 taking note of the said aspect of the matter wherein notices have not been uploaded on 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 ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he manner required inasmuch as the impugned order does not show up on the assessees 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 appropriate remedy against that order, within limitation. Reliance is placed on an earlier order of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resent, it does appear 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne 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 Fleet Technologies Pvt. Ltd (Supra), 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. 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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