2026 (8) TMI 771

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....rdik Bohra (through video conference) along with Shri Hemant Tyagi, learned counsel for the petitioner(s) and learned ACSC for the State - respondents. The instant writ petition has been filed questioning the legality and validity of the impugned appellate order; whereby, the appeal preferred by the petitioner against the assessment/adjudication order has been dismissed solely on the ground of ....

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....State of U.P., reported in [(2026) 38 Centax 81 (All.)], which has, subsequently, been followed by this Court in a bunch of writ petitions, the leading of which being Manoj Kumar, Proprietor of M/s Sai Traders Vs. State of Uttar Pradesh [Writ Tax No. 2173 of 2026, decided on 19.05.2026]. It has further been submitted that the controversy involved in the present writ petition is squarely covered....

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....ctive dealers shall be treated as actual date of communication, then the onus shifts on the Revenue to rebut by cogent materials. In absence thereof, the date of communication as declared by the dealer shall be treated as the date of actual communication and the limitation shall arise from such date." The record shows that the date of communication of the order passed by the Proper Officer was ....