https://www.taxtmi.com/caselaws?id=777264 HC found that summary assessment orders and demand notices were uploaded to a non-statutory "Additional Notices" tab rather than the dedicated "Notices" tab, breaching Section 75(4) of the U.P. GST Act and causing the taxpayer to remain unaware until a bank debit freeze occurred. Despite this procedural violation, the petition was dismissed for grave laches and because an alternative statutory remedy by way of appeal was available, rendering the writ petition not maintainable. en-us Tue, 19 Aug 2025 00:00:00 +0530 Wed, 27 Aug 2025 08:41:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777264 HC found that summary assessment orders and demand notices were uploaded to a non-statutory "Additional Notices" tab rather than the dedicated "Notices" tab, breaching Section 75(4) of the U.P. GST Act and causing the taxpayer to remain unaware until a bank debit freeze occurred. Despite this procedural violation, the petition was dismissed for grave laches and because an alternative statutory remedy by way of appeal was available, rendering the writ petition not maintainable. Case-Laws GST Tue, 19 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777264