WRIT TAX No. 1866 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:64592-DB Chief Justice's Court Case :- WRIT TAX No. - 1866 of 2025 Petitioner :- M/s Play Boy Respondent :- State of Uttar Pradesh and another Counsel for Petitioner :- Jai Prakash Narain Shukla, Pranjal Shukla, Parth Goswami Counsel for Respondent :- S.C. Ankur Agarwal Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This petition is directed against orders dated 29.12.2023 and 25.09.2023 passed by the Commercial Tax Officer, State Tax, Sector-9, Ghaziabad 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, and consequently, the petitioner being unaware of issuance of the notice 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, Writ Tax No. 855 of 2024 decided on 22.7.2024 taking