2023 (4) TMI 1059

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..... mpugned dated 3rd March, 2022 stands quashed - petition allowed. - WRIT TAX No. 1483 of 2022 - - - Dated:- 17-4-2023 - Hon'ble Ashwani Kumar Mishra And Hon'ble Vinod Diwakar , JJ. For the Petitioner : Bipin Kumar Pandey , Aditya Pandey For the Respondent : C. S. C. ORDER This petition is directed against an order passed by the competent authority dated 03.03.2022 .....

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..... under section 74 (1) of the GST Act. Learned State counsel submits that the notice dated 29.12.2021 was inadvertently issued under rule 142 (1A), and that the defect was rectified on the department portal on the same day. Learned counsel for the petitioner points out that even in the order impugned, the notice dated 29th December, 2021 has been referred to as notice under rule 142 (1A) and .....

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