2025 (4) TMI 305

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....eputy Commissioner, State Tax, Noida. Learned counsel for the petitioner submits that the petitioner was a Company registered under the Companies Act and is engaged in the business of dealing in solar photo voltaic cells and modules. She further submits that an assessment order was passed on 18.09.2019 for the assessment year 2016-17 where the accumulated credit of Rs. 25,67,405/- was mentioned, which was later on rectified vide order dated 14.03.2022; wherein, the amount of Rs. 19,83,643/- was found eligible to be carried forward. She further submits that on 23.09.2016, the petitioner made an application for refund of the said amount showing closing balance under the VAT Act for the period 30.06.2017 to be 'Nil'. With effect fro....

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.... application for condonation of delay, but the appellate authority, vide impugned order dated 07.06.2024, rejected the petitioner's appeal on the ground that he had no power to condone the delay under section 107 of the GST Act. Learned counsel for the petitioner further submits that it cannot be said that the presumption of deemed service of the order dated 30.03.2022 is attracted in the instant case. She further submits that the order dated 30.03.2022 could not be said to have been served on the petitioner upon its uploading on the GST portal and the period of limitation, therefore, will not begin from 30.03.2022 itself or soon thereafter. In support of her submissions, she has placed reliance on the judgements of the Division Benc....

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....ssessing officer and whether those have been considered. We find, no useful purpose may be served for keeping this petition pending or calling for a counter affidavit or even relegating the petitioner to the available statutory remedy. The entire disputed amount is lying in deposit with the State Government. Therefore, there is no outstanding demand. Accordingly, the writ petition is disposed of, with a direction, the assessee may treat the impugned order as the final notice and submit his written reply within a period of two weeks. Thereupon the assessing officer may issue a fresh notice to the petitioner in the manner prescribed with at least fifteen days clear notice. The petitioner undertakes to appear on the date fixed. Appropriate rea....

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.... had been indicated that there is no option/ choice available to the assessing officer to upload the order in the manner that it may reflect under any one of the particular tabs visible to the assessee. On query made, Shri Ankur Agarwal fairly states that if it all issue may have to be addressed by the GST Network a separate entity constituted to design maintain and run the web portal." In the case of Anhad Impex (supra), the Court has held as under:- "6. This issue is further highlighted by another judgment of the Madras High Court dated 31.07.2023 in W.P. No.22369/2023 and other connected petitions, wherein the Madras High Court has noticed as under:- "3. The only ground on which the, the impugned orders are under cha....