WRIT TAX No. 112 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:12454-DB Chief Justice's Court Case :- WRIT TAX No. - 112 of 2025 Petitioner :- Bhupendra Enterprises through its proprietor Vikas Gupta Respondent :- Deputy Commissioner State Tax, Sector - 11, Prayagraj, Uttar Pradesh Counsel for Petitioner :- Nitin Kumar Kesarwani,Shubhanjali Gupta Counsel for Respondent :- Ankur Agarwal, S.C. Hon'ble Arun Bhansali, Chief Justice Hon'ble Vikas Budhwar, J. 1. This petition is directed against order dated 25.01.2024 and DRC-07 dated 26.04.2024 passed by the Deputy Commissioner, State Tax, Sector-11, Prayagraj under Section 73 of the Goods and Services Tax Act, 2017 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-4 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 order and DRC-07 within the period of limitation. 3. Submission has been made that this Court in Ola Fleet Technologies Pvt. Ltd