2. The petitioner is engaged in the business of trading of bullion and jewellery. The petitioner asserts that he was unaware of proceedings culminating in the impugned order because the intimation and show cause notice were uploaded on the “View Additional Notices and Orders” tab on the GST portal and not communicated to the petitioner through any other mode.

Section 107 of the CGST Act, 2017--- Appeal ----- The petitioner challenged the order dated 01.02.2023. The court observed that substantive right of the petitioner to redress his grievance by way of appeal cannot be curtailed particularly, when the amount due towards tax liability has been recovered from the petitioner. The petitioner has also paid an amount along with the appeal filed beyond the condonable period of limitation under Section 107 (4).

2. The petitioner is engaged in the business of providing goods transport agency services. Upon receipt of show cause notice dated 18.08.2023, the petitioner replied on 18.09.2023 by annexing the returns under GSTR 9 and 9C and the profit and loss account. The impugned order was issued thereafter on 30.12.2023.

An impugned order dated 31.12.2023 is assailed with regard to the confirmation of tax demand under the heads relating to `sundry creditors` and `income received`.

Writ Petition is filed for issuance of a Writ of Certiorarified mandamus for a direction to call for the records on the file of the 1st respondent and quash the appeal No.AP/GST/T/1/2023 dated 07.03.2024 passed by the 1st respondent consequently direct the 2nd respondent to waiver the all further payments demand by the 2nd respondent within stipulated period.

This is a writ petition under Article 226 of the Constitution of India, wherein the petitioner challenges the order in original for cancellation of registration. This court is of the view that the orders impugned herein are liable to be set aside. Accordingly, the order is quashed and set aside.

The petitioner has challenged the impugned communication dated 03.06.2022, bearing reference Na.Ka.No.A8/1944/2021, issued by the first respondent attaching the petitioner`s bank account with the second respondent Bank.

Writ petition has been filed seeking to issue a Writ of Certiorari calling for the impugned assessment order on the file of respondent vide GSTIN:33CGMPR4007C1Z0/2022-2023 dated 09.08.202 and quash the same as illegal and devoid of merits.

The petitioner has challenged the impugned order dated 30.12.2023 bearing Ref. No.ZD33122382708B passed for the assessment year for the tax period between July 2017 to March 2018 being the first year after the implementation of the demand.

An order is assailed on the ground of breach of principles of natural justice. The petitioner asserts that he was unaware of proceedings culminating in the impugned order because the intimation and show cause notice were uploaded on the “View Additional Notices and Orders” tab on the GST portal and not communicated to the petitioner through any other mode. On perusal of the impugned order, it is clear that the tax proposal was confirmed only because the petitioner failed to reply to the show cause notice by enclosing relevant documents. The impugned order is set aside and the matter is remanded for reconsideration

Challenge has been raised to the adjudication order passed under Section 73 of the UP GST Act, 2017 read with Rule 142(5) of the Rules framed thereunder. Primarily, challenge raised is to the ex parte nature of the order. It has been urged, no proper notice to file reply and in any case, no prior notice of hearing was served to the petitioner before the impugned order came to be passed. The petitioner may treat the impugned order to be a final show-cause notice and furnish its detailed reply.

3. This petition, under Article 226 of the Constitution of India, has prayed for the following reliefs: