SENSATIONAL NEWS SHYAM ROSHAN TRANSPORT
VS
STATE OF U.P. WRIT TAX NO. – 1756 OF 2024 OCTOBER 21, 2024 HIGH COURT OF ALLAHABAD
The Petitioner challenged orders dated April 27, 2024 and April 30, 2024 passed by the Deputy Commissioner, State Tax, Kanpur under Section 73 of the CGST Act, 2017.
The Petitioner while relying on the judgment of the Hon’ble Allahabad High Court in the matter of Ola Fleet Technologies Pvt. Ltd. v. State of U.P, contended that notices were uploaded on the ‘Additional Notices and Orders’ tab instead of the ‘Due Notices and Orders’ tab of the GST Portal, rendering the Petitioner unaware of the notices and unable to respond within the due date.
Issue: Whether uploading of notices under the GST portal's ‘Additional Notices and Orders' tab instead of ‘Due Notices and Orders' tab, can be considered as service of notice to the Petitioner?
Held: The Hon’ble Allahabad High Court quashed and set aside the impugned orders relying on the Judgement in Ola Fleet Technologies Pvt. Ltd., and directed the assessing officer to issue a fresh notice and provide at least 15 days clear notice to the Petitioner in the prescribed manner.
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