WRIT TAX No. 1778 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:67050-DB Chief Justice's Court Case :- WRIT TAX No. - 1778 of 2025 Petitioner :- M/S Carlton Worldwide Commerce Respondent :- State Of Uttar Pradesh And Another Counsel for Petitioner :- Pranjal Shukla, Dheeraj Dwivedi Counsel for Respondent :- C.S.C., Ankur Agarwal 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 17.08.2021 and 27.01.2021 passed by the Assistant Commissioner, State Tax, Jurisdiction Bareilly Sector-1, Bareilly (A), Bareilly under Section 74 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 74 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.