WRIT TAX No. 715 of 2025 at Lucknow

Neutral Citation No. - 2025:AHC-LKO:45744-DB Court No. - 1 Case :- WRIT TAX No. - 715 of 2025 Petitioner :- M/S Sri Ram Agencyes Thru. Sole Proprietor Mrs. Sadhna Chaturvedi Respondent :- Union Of India Thru. Secy. Ministry Of Finance Deptt. Of Revenue New Delhi And 3 Others Counsel for Petitioner :- Kshitij Singh Counsel for Respondent :- A.S.G.I.,C.S.C.,Kuldeepak Nag (K.D.Nag) Hon'ble Rajan Roy,J. Hon'ble Manish Kumar,J. 1. Heard Shri Kshitij Singh, learned counsel for the petitioner, Shri Paavan Awasthi, Advocate whose Memo of Appearance on behalf of respondent no.1-Union of India is taken on record, learned Standing Counsel for State-respondent nos.2 and 4, and Shri Kuldeepak Nag, learned counsel for respondent no.3. 2. After hearing the parties at length, what comes out is that the show cause notice preceding the final assessment order under Section 73(9) of the GST Act, 2017 was uploaded on a wrong tab of the portal, that is, on the 'Additional Notices & Orders' tab instead of being uploaded on the 'Notices & Orders' tab, on account of which, as claimed by the petitioner, he could not come to know about the said notice. This issue has already been considered by us in our judg