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BAGHEL TRADING CO vs. STATE OF U.P. AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

PIYUSH AGRAWAL
Pet. Counsel
Yashonidhi Shukla
Vedika Nath
Res. Counsel
C.s.c.

Petitioner / Applicant

BAGHEL TRADING CO
Respondent STATE OF U.P. AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Oct 3, 2023
Order No.

Writ Tax No. - 1056 of 2023

Citation

2023(10) TAXREPLY 8022
Original Order
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ORDER

ORDER HON'BLE PIYUSH AGRAWAL, J. Heard Ms. Vedika Nath, learned counsel for the petitioner and learned ACSC for State - respondents. The instant Writ Tax is being entertained by this Court in view of the fact that G.S.T. Tribunal is not functional in the State of Uttar Pradesh pursuant to the Gazette notification of the Central Government bearing number CG-DL-E-14092023-248743 dated 14.09.2023. The instant writ petition has been filed challenging the orders dated 19.8.2023 and 23.10.2021. Learned counsel for the petitioner submits that the impugned order was neither communicated, nor served upon the petitioner. She further submits that the respondent no. 2 has failed to appreciate the word "communicated" used in section 107 of the GST Act in contrast to the word "served" used in section 169 of the GST Act. Therefore, the order dated 23.10.2021 may have been served by making it available on the portal as provided under section 169 of the GS....

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GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).