Rama Enterprises Vs State of U.P
Date: July 6, 2025
Court: High Court
Bench: Allahabad
Type: Writ Petition
Judge(s)/Member(s): Shekhar B. Saraf, Praveen Kumar Giri
Subject Matter
GST Demand Order Set Aside Due to Improper Upload of Notice on Portal
Summary
The Allahabad High Court has allowed the petition, setting aside an order dated 21.12.2023 that created a demand under Section 73 of the GST Act. The Court found that notices and the impugned order were improperly uploaded on the 'Additional Notices…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. This petition is directed against order dated 21.12.2023 passed by the Deputy Commissioner, State Tax, Sector-1, Mainpuri, Etawah, under Section 73 of the Goods and Service Tax Act, 2017 whereby demand has been created against the petitioner. 2. Submission has been made that notices issued under Section 73 of the Act, were uploaded on ‘Add…