Case LawWrit Tax No. 2331 of 2024
Sudarshan Beopar Company Limited Vs Union of India and 3 others
- Court:
- High Court
- Bench:
- Allahabad
- Date:
- January 7, 2025
- Type:
- Writ Petition
- Members:
- Arun Bhansali, Vikas Budhwar
Subject
GST Demand Order Quashed Due to Improper Upload on 'Additional Notices' Tab
Service Of NoticePrinciples of Natural Justice
Summary
The High Court allowed the writ petition, setting aside the demand order dated 22.11.2023 passed under Section 73 of the Goods and Services Tax Act, 2017. The Court found that the demand order and reminder were improperly uploaded on the ‘Additional…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. This petition is directed against order dated 22.11.2023 passed by the Deputy Commissioner, Commercial Tax, Sector-02, Chandauli under Section 73 of the Goods and Services Tax Act, 2017 whereby demand has been created against the petitioner. 2. Submissions have been made that the respondent authorities have neither issued any notice of per…