Case Details: Ola Fleet Technologies (P.) Ltd. v. State of UP - [2025] 170 taxmann.com 66 (Allahabad)
Judiciary and Counsel Details
- Donadi Ramesh & S.D. Singh, JJ.
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Nikhil Pandey & Nishant Mishra for the Petitioner.
Facts of the Case
The petitioner filed a writ petition before the High Court and contended that the impugned order was not uploaded in the manner required as the order didn’t show up on the assessee’s portal under tab “view notices and orders”. Rather, it reflected under the other tab for “additional notice and orders”.
High Court Held
The Honorable High Court noted that the petitioner submitted that the impugned order was not reflecting under the tab “view notices and orders” and therefore, it couldn’t seek appropriate remedy against that order, within limitation. On the other hand, the Revenue submitted that the assessing officer had no control over which tab orders would appear under on portal as this was controlled by GSTN.
The Court noted that the petitioner was entitled to a benefit of doubt and no useful purpose would be served for keeping this petition pending since the entire disputed amount was already deposited with the State Government. Therefore, the Court disposed of the petition and directed the department to treat the impugned order as the final notice and the petitioner would be allowed to submit reply within a period of two weeks.
List of Cases Reviewed
- Mohini Traders v. State of U.P. and Another decided on 03.05.2023 [Neutral Citation No.2023:AHC:115008-DB Writ Tax No.551 of 2023 – [Para 5] followed
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