2024 (12) TMI 214

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....l, S.C. ORDER 1. This petition is directed against order dated 26.12.2023 passed by the Assistant Commissioner, State Tax, Sector-19, Varanasi under Section 73 of the Goods and Service Tax Act, 2017 whereby demand has been created against the petitioner. 2. Submissions have been made that after filing of response by the petitioner to the notice issued under Section 73 of the Act on 15.09.2023, ....

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....tion. 3. Submission has been made that this Court in Ola Fleet Technologies Pvt. Ltd. v. State of U.P. & 2 others, Writ Tax No. 855 of 2024 decided on 22.7.2024 taking note of the said aspect of the matter wherein notices have not been uploaded on the 'Due Notices and Orders' and instead uploaded on 'Additional Notices and Orders', came to the conclusion that the petitioner is ent....

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....order dated 12.07.2023. The petitioner claims that the same was not uploaded in the manner required inasmuch as the impugned order does not show up on the assessees portal 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....

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....separate entity constituted to design maintain and run the web portal. 7. At present, it does appear that the petitioner is entitled to a benefit of doubt. No material exist to reject the contention being advanced that the impugned order was not reflecting under the tab "view notices and orders". On merits, as noted in the earlier orders an other dispute exists whether all replies and annexures ....