WRIT TAX No. 1253 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:46790-DB Chief Justice's Court Case :- WRIT TAX No. - 1253 of 2025 Petitioner :- M/s Bajrang Logistics Respondent :- Union of India and 2 others Counsel for Petitioner :- Shubham Agrawal Counsel for Respondent :- A.S.G.I.,Amit Mahajan,C.S.C.,Gopal Verma, Ankur Agarwal Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. Learned counsel for the petitioner does not press Prayer No. 3 at this stage. 2. This petition is directed against order dated 16.04.2024 passed by the Deputy Commissioner, State Tax, Gautam Budh Nagar under Section 73 of the Goods and Service Tax Act, 2017 (for short 'the Act') whereby demand has been created against the petitioner. 3. Submission has been made that notices issued under Section 73 of the Act, were uploaded on 'Additional Notices and Orders' Tab of the G.S.T. Portal, which is evident from Annexure-3 of writ petition and consequently, the petitioner being unaware of issuance of the notices as well as passing of the order, could neither appear before the authority nor question the validity of the impugned order within the period of limitation. 4. Submission has been made that this Court in Ola Fleet Techn