WRIT TAX No. 1334 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:53857-DB Chief Justice's Court Case :- WRIT TAX No. - 1334 of 2025 Petitioner :- M/s Tork Air Tools P Ltd Respondent :- State of U.P. and another Counsel for Petitioner :- Jai Prakash Narain Shukla, Pranjal Shukla, Priyanshu Kesarwani Counsel for Respondent :- C.S.C., Ankur Agarwal Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This petition is directed against the demand order dated 28.12.2023 and show cause notice dated 08.09.2023 issued by the Assistant Commissioner, State Tax, Jurisdiction Noida, Sector-4, Gautam Budh Nagar (A), Gautam Budh Nagar under Section 73 of the Goods and Services 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-3 to the petition 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