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RAJ INFRA STRUCTURE vs. STATE OF U.P. AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

ARUN BHANSALI
KSHITIJ SHAILENDRA
Pet. Counsel
Ravi Pratap Singh
Tanmay Sadh
Res. Counsel
C.s.c.
Ankur Agarwal

Petitioner / Applicant

RAJ INFRA STRUCTURE

Respondent STATE OF U.P. AND ANOTHER
Court Allahabad High Court
State

Uttar Pradesh

Date Dec 2, 2024
Order No.

Writ Tax No. - 1831 of 2024

Citation

2024(12) TAXREPLY 11746

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ORDER

ORDER 1. This petition is directed against order dated 26.12.2023 passed by the Assistant Commissioner, State Tax, Sector-19, Varanasi under Section 73 of the Goods and Service Tax Act, 2017 whereby demand has been created against the petitioner. 2. Submissions have been made that after filing of response by the petitioner to the notice issued under Section 73 of the Act on 15.09.2023, the respondent authorities neither issued any notice of personal hearing nor issued any intimation pertaining to the present proceedings and therefore, as the present proceedings were initiated after the expiry of the period of limitation prescribed, petitioner was under reasonable impression that the proceedings have been dropped. However, after a lapse of about four months, a reminder and order impugned came to be uploaded on 'Additional Notices and Orders' Tab of the G.S.T. Portal, which is evident from Annexure- S.A.-2 of 2nd supplementary affidavit and consequently, the petitioner....

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