WRIT TAX No. 1270 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:47242-DB Chief Justice's Court Case :- WRIT TAX No. - 1270 of 2025 Petitioner :- M/s Khandelwal Agencies Respondent :- State of Uttar Pradesh and another Counsel for Petitioner :- Amit Kumar Yadav, Pranjal Shukla Counsel for Respondent :- C.S.C. Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This petition is directed against orders dated 15.04.2024 and 15.12.2023 passed by the Assistant Commissioner, State Tax, Sector-7, Bareilly under Section 73 of the Goods and Service Tax Act, 2017 whereby demand has been created against the petitioner. 2. 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-1 of supplementary affidavit and consequently, the petitioner being unaware of issuance of the notices as well as passing of the orders, could neither appear before the authority nor question the validity of the impugned orders within the period of limitation. 3. Submission has been made that this Court in Ola Fleet Technologies Pvt. Ltd. v. State of U.P. & 2 others, Writ Tax No. 855 of 2024 decided on 22.7.2024 t