WRIT TAX No. 1776 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:67048-DB Chief Justice's Court Case :- WRIT TAX No. - 1776 of 2025 Petitioner :- M/S Vikas Textiles Respondent :- State Of Uttar Pradeh And Another Counsel for Petitioner :- Pranjal Shukla Counsel for Respondent :- C.S.C. Hon'ble Arun Bhansali,Chief Justice Hon'ble Vikas Budhwar,J. 1. This petition is directed against ex-parte demand order and show cause notice dated 25.11.2023 and 06.09.2023 passed by Commercial Tax Officer, State Tax, Jurisdiction Bareilly Sector-6, Bareilly (A) under Section 73 of the Goods and Service Tax Act, 2017 whereby demand has been created against the petitioner for the financial year 2017-18. 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-5 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. 3. Submission has been made that this Court in Ola Fleet Technologies Pvt. Ltd. v. State of U.P. & 2 others