WRIT TAX No. 1888 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:66224-DB Chief Justice's Court Case :- WRIT TAX No. - 1888 of 2025 Petitioner :- M/s Sweta Tractors Respondent :- Commissioner of State Tax, U.P. Lucknow and another Counsel for Petitioner :- Aloke Kumar, Puneet Arun, Adarsh Singh Counsel for Respondent :- Ankur Agarwal (S.C.) Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This petition is directed against order dated 08.12.2023 passed by the Deputy Commissioner, Kushi Nagar, Sector-2, Gorakhpur under Section 73 of the Goods and Services Tax Act, 2017 (for short 'the Act') 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-5 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 in Ola Fleet Technologies Pvt. Ltd. v. State of U.P. & 2 others, Writ Tax No. 855 of