2024 (10) TMI 1448

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....r filing of response by the petitioner to the notice issued under Section 73 of the Act on 28.12.2023, the respondent authorities neither issued any notice of personal hearing nor issued any intimation pertaining to the present proceedings and therefore, as the present proceedings were initiated after the expiry of the period of limitation prescribed, petitioner was under reasonable impression that the proceedings have been dropped. However, after a lapse of about four months, a reminder and order impugned came to be uploaded on 'Additional Notices and Orders' Tab of the G.S.T. Portal, which is evident from Annexure-7 and consequently, the petitioner being unaware of issuance of the said reminder as well as passing of the orders, co....

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.... 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 the Court in Writ Tax No.551 of 2023 (M/s Mohini Traders Vs. State of U.P. and Another) decided on 03.05.2023 [Neutral Citation No.2023:AHC:115008-DB]. 6. On the other hand upon written instructions received learned Standing Counsel would contend that the assessing officer is not to blame for any error being cited by the assessee. Referring to the web portal available to the assessing officer, it had been indicated that....