TMI Blog2021 (11) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... tain reasons. This conclusion is being drawn as unless the complete copy of the order containing the reasons is served on the petitioner/assessee, he may never have any right to challenge the same before any forum including the appellate forum. The fact that the Assessing Officer may have available to it another copy of the same order which may contain reasons therefor, may be of no help to the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Heard Sri Shubham Agrawal learned counsel for the petitioner, Sri Manu Ghildyal learned counsel for the State Revenue Authority, Sri Krishna Ji Shukla learned counsel for the GSTN and the learned Standing Counsel for the State. 2. Challenge has been raised to the summary order DRC-07 dated 20.7.2021 passed by the Assistant Commissioner, Commercial Tax, Sector-1 Kasganj, Aligarh. 3. Learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y allow it to file the appeal against it. 5. Today Sri Manu Ghildyal learned counsel for the Revenue Authority fairly states that due to some error the copy of the impugned order visible to the petitioner on the GSTN portal is only that which has been annexed to the writ petition. Clearly that order does not contain any reason. On the other hand the copy of the impugned order annexed to the per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inciple, we find that the order served on the petitioner and as has been impugned in the writ petition is wholly defective and lacking in vital aspect namely reasons for the conclusions drawn therein. 8. Accordingly the order DRC-07 dated 20.7.2021 passed by the Assistant Commissioner, Commercial Tax, Sector-1 Kasganj, Aligarh is set aside and the matter remitted to the Assessing Officer who sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... take all remedial action to ensure that complete copies of the orders are visible to the assessees and also it shall attempt to provide a verifiable means/electronic trail/audit etc. to ascertain (where required) how many pages of a document and how many characters were uploaded at any given point of time by any authority or the assessee on the GSTN portal. Such improvement/upgrade is necessary to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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