2021 (11) TMI 437

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....ondent : C.S.C.,Krishna Ji Shukla,Vinod Kumar Pandey ORDER 1. Heard Sri Shubham Agrawal learned counsel for the petitioner, Sri Manu Ghildyal learned counsel for the State Revenue Authority, Sri Krishna Ji Shukla learned counsel for the GSTN and the learned Standing Counsel for the State. 2. Challenge has been raised to the summary order DRC-07 dated 20.7.2021 passed by the Assistant Comm....

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....d order is visible and therefore available to the petitioner as may allow it to file the appeal against it. 5. Today Sri Manu Ghildyal learned counsel for the Revenue Authority fairly states that due to some error the copy of the impugned order visible to the petitioner on the GSTN portal is only that which has been annexed to the writ petition. Clearly that order does not contain any reason. O....

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....t cannot be relied upon to any extent. 7. Applying the above principle, we find that the order served on the petitioner and as has been impugned in the writ petition is wholly defective and lacking in vital aspect namely reasons for the conclusions drawn therein. 8. Accordingly the order DRC-07 dated 20.7.2021 passed by the Assistant Commissioner, Commercial Tax, Sector-1 Kasganj, Aligarh is....

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....STN portal. It is further expected that the said respondent shall take all remedial action to ensure that complete copies of the orders are visible to the assessees and also it shall attempt to provide a verifiable means/electronic trail/audit etc. to ascertain (where required) how many pages of a document and how many characters were uploaded at any given point of time by any authority or the ass....