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SAJJAN KUMAR vs. STATE OF U.P. AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

PIYUSH AGRAWAL
Pet. Counsel
Rishi Raj Kapoor
Res. Counsel
C.s.c.

Petitioner / Applicant

SAJJAN KUMAR

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

Uttar Pradesh

Date May 28, 2025
Order No.

Writ Tax No. - 1858 of 2024

Citation

2025(5) TAXREPLY 13491

Original Order
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ORDER

ORDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard Mr. Rishi Raj Kapoor, learned counsel for the petitioner and Mr. Ravi Shanker Pandey, learned ACSC for the State-respondents. 2. By means of present petition, the petitioner is assailing the orders dated 17.5.2023 passed by respondent no. 2 (for tax period of July, 2017 to March 2018 F.Y. 2017-18), notice dated 24.1.2023 issued by respondent no. 2, and impugned acknowledgement for submission of appeal dated 11.7.2024 passed by respondent no. 3. 3. Learned counsel for the petitioner submits that the petitioner is a proprietorship firm having GSTIN No. 09ATHPK1522F1ZY. He submits that a show cause notice dated 24.1.2023 in FORM GST DRC 01 was issued by respondent no. 2 under Section 73 of the Act demanding Rs. 73,61446/- but the petitioner could not see the aforesaid notice as well as the reminder as it was not posted in the notices and order but the same was posted in additional notices and orders in the GST portal, theref....

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