2025 (3) TMI 1306

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..... er and learned Standing Counsel. 2. Invoking extra ordinary jurisdiction of this Court under Article 226 of the Constitution, petitioner, a proprietorship concern engaged in the business of trading of unserviceable store goods under the Goods and Services Tax Act, 2017 and hence seeks to challenge the order dated 11.07.2024 passed in appeal by Additional Commissioner Grade II, first appellate aut .....

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..... It is also claimed that the order dated 30.12.2023 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 May, 2024, petitioner immediately preferred statutory appeal before first appellate authority, however, same has been rejected on the ground of it being barred by time. Thus, two fold submission .....

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..... he 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 tab 'view notices and orders' and so there remained a valid .....

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..... 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 correct on the principle that nobody should be condemned unheard and .....

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..... ply 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 observations and directions this petition stands disposed of.
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