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TASNEEF AHMAD MIRZA vs. UNION OF INDIA AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

ARUN BHANSALI
VIKAS BUDHWAR
Pet. Counsel
Utkarsh Malviya
Res. Counsel
Ankur Agarwal
Gaurav Mahajan

Petitioner / Applicant

TASNEEF AHMAD MIRZA

Respondent UNION OF INDIA AND OTHERS
Court Allahabad High Court
State

Uttar Pradesh

Date Oct 21, 2024
Order No.

Writ Tax No. - 1781 of 2024

Citation

2024(10) TAXREPLY 11429

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ORDER

ORDER 1. This petition is directed against order dated 23.04.2024 passed by the Assistant Commissioner, State Tax, Sector-16, Kanpur Nagar 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 28.12.2023, 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-7 and consequently, the petitioner being unaware of issuance of the....

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