WRIT TAX No. 506 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:23855-DB Chief Justice's Court Case :- WRIT TAX No. - 506 of 2025 Petitioner :- Khadija Hassan Respondent :- Union Of India And 4 Others Counsel for Petitioner :- Abhishek Pratap Singh,Niraj Kumar Singh Counsel for Respondent :- A.S.G.I.,Ankur Agarwal (S.C.), Amit Mahajan, Anant Kumar Tiwari Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1.Counsel for the petitioner only presses relief no.1 in the petition. 2.This petition is directed against order dated 18.03.2024 passed by the Deputy Commissioner, Commercial Tax, Sector 5, Moradabad under Section 73 of the Goods and Service Tax Act, 2017 whereby demand has been created against the petitioner. 3. 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 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. 4. Submission has been made that this Court in Ola Fleet Technologies Pvt. Ltd. v. State of U.P. & 2 others, Writ T