2025 (10) TMI 789

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....he Respondent(s) : C.S.C., Gopal Verma ORDER 1. Heard Sri Vishwaraj Raj Singh along with Sri Manish Tiwari and Varunendra Kishore Dwivedi, learned counsel for the petitioner, Sri Ankur Agarwal, learned counsel for the Revenue and Sri Gopal Verma, learned counsel for the UPGSTIN 2. Challenge has been raised to the order dated 23.07.2024 passed by respondent no. 2 under Section 73 of the UP....

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.... facilitated with an option to easily view that notice and order and to respond to the same within reasonable time. 4. Only after the recovery proceedings were initiated and the bank account of the petitioner came to be attached, the petitioner learnt of the proceedings and the impugned order through the bank authorities. He immediately filed appeal against the impugned order dated 23.07.2024. ....

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....titioner has been dismissed, the present petition may not be maintained as no challenge has been laid to that order passed by the appeal authority. 7. Mr. Gopal Verma, learned counsel appearing for the GST would submit that the GSTIN is working well. No relief has been sought against GSTIN. 8. Having heard learned counsel for the parties and perused the record, in the first place it has been....

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....peals are filed within time, the appeal authorities do not have the power to remand or remit the matter to the Adjudicating Authority. They may only pass an order on merits. 10. Any tax regime may work most efficiently only where the trust of the tax payers, exists. To the extent, the difficulties being faced by the assesssees in general and as cited by the petitioner appear to be genuine and n....