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NEW MANOJ MEDICAL STORE vs. STATE OF U.P AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

ARUN BHANSALI
KSHITIJ SHAILENDRA

Pet. Counsel

Vedika Nath

Yashonidhi Shukla

Res. Counsel

Ankur Agarwal

Petitioner / Applicant	NEW MANOJ MEDICAL STORE
Respondent	STATE OF U.P AND OTHERS
Court	Allahabad High Court
State	Uttar Pradesh
Date	Mar 12, 2025
Order No.	WRIT TAX No. - 979 of 2025
Citation	2025(3) TAXREPLY 12860
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ORDER
ORDER 1. This petition is directed against order dated 11.04.2024 (Annexure-1 to the petition) passed by the State Tax Officer, Bharthana, Etawah under Section 73 of the U.P.G.S.T. Act, 2017 ('the Act') for the tax period April, 2018 - March, 2019. 2. Submission has been made that petitioner was issued notice under Section 73 of the Act on 24.12.2023, which was uploaded on the Additional Tab of the portal, the petitioner on account of such uploading was not aware of the said notice and as such, could not file response to the same. Whereafter, show cause notice under Section 73 of the Act was issued on 14.02.2024, which again was uploaded on the Additional Tab and reply was required to be filed on 28.02.2024. However, it was indicated that no personal hearing would be provided. 3. Submission has been made that on account of uploading at an incorrect Tab on the portal, the petitioner was not aware of the proceedings, which resulted in passing of the order dated 11.....