WRIT TAX No. 1486 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:49505-DB Chief Justice's Court Case :- WRIT TAX No. - 1486 of 2025 Petitioner :- M/s Rai Construction Respondent :- State of Uttar Pradesh and 2 others Counsel for Petitioner :- Devansh Misra, Ratnakar Chaudhary, Anup Shukla Counsel for Respondent :- C.S.C., Ankur Agarwal (S.C.) Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This petition is directed against orders dated 16.12.2023 passed by the Deputy Commissioner, State Goods & Services Tax, Sant Kabir Nagar, Sector-1, Gorakhpur 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 7 of the Act, were uploaded on 'Additional Notices and Orders' Tab of the G.S.T. Portal 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 taking note