2025 (6) TMI 1868

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....mitra Singh ORDER 1. Heard learned counsel for the petitioner, learned counsel for respondent-Union of India and the learned Standing Counsel for the State-respondents. 2. This writ petition has been filed challenging the Adjudication Order bearing Reference No. ZD090824097011B dated 13th August, 2024 along with DRC-07 passed by Commercial Tax Officer, Sector-5, Bareilly, U.P. under Secti....

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....on of India and the learned Standing Counsel for the State-respondents have opposed the writ petition by submitting that the notice was easily accessible to the petitioner in view of its being uploaded on the department's portal as per Section 169 of the UPGST Act and as such, the petitioner cannot deny receipt of the same. It is further stated that despite the notice, the petitioner chose not....

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....ally missing from the order dated 13th August, 2024. Even if no response was filed to the notice issued under Section 73 of the Act, it was incumbent on respondent no.2 to pass an order in compliance of the provisions of Section 75(6) of the Act, as a final order should be self contained and merely making reference to the previous notice while passing the said order does not suffice for making it ....