WRIT TAX No. 657 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:66760-DB Chief Justice's Court Case :- WRIT TAX No. - 657 of 2025 Petitioner :- M/s Hanuman Oil Mill Respondent :- State of Uttar Pradesh and another Counsel for Petitioner :- Jai Prakash Narain Shukla, Pranjal Shukla, Gauransh Mishra, Amit Yadav Counsel for Respondent :- Ankur Agarwal (S.C.) Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This petition is directed against orders dated 01.07.2021 and 11.06.2021 passed by the Deputy Commissioner, State Tax Jurisdiction Mathura Sector-6 Mathura, under Section 74 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 74 of the Act, were uploaded on 'Additional Notices and Orders' Tab of the G.S.T. Portal, which is evident from Annexure-3 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.