2025 (5) TMI 733

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..... ORDER HON'BLE PIYUSH AGRAWAL, J. Heard learned counsel for the petitioner and learned ACSC for the State - respondents. The instant writ petition has been filed against the impugned order dated 18.11.2024 passed by the Additional Commissioner, Grade - 2 (Appeal) - 3, Saharanpur as well as the impugned order dated 16.12.2023 passed by the Deputy Commissioner, State Tax, Saharanpur....

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.... impugned order has been passed for the assessment year 2017-18 imposing liability of Rs. 1,85,43,950.09 on the petitioner. Challenging the said order, the petitioner preferred an appeal, which has been dismissed vide impugned order dated 18.11.2024 on the ground of delay. He further submits that as the aforesaid order was uploaded under the tab 'Additional Notices & Orders' of the GST ....

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....efore, will not begin from 16.12.2023 itself or soon thereafter. In support of her submissions, he has placed reliance on the judgements of the Division Bench of this Court in Ola Fleet Technologies Private Limited Vs. State of U.P. & 2 Others [Writ Tax No. 855/2024, decided on 22.07.2024] and Tasneef Ahmad Mirza Vs. Union of India & 4 Others [Writ Tax No. 1781 of 2024, decided on 21.10.2024] and ....

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....mited (supra) and Tasneef Ahmad Mirza (supra). In view of the aforesaid facts & circumstances of the case as well as the law laid down by this Court in the cases cited above, the impugned order dated 18.11.2024 passed by the Additional Commissioner, Grade - 2 (Appeal) - 3, Saharanpur as well as the impugned order dated 16.12.2023 passed by the Deputy Commissioner, State Tax, Saharanpur are here....