WRIT TAX No. 148 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:9792-DB Chief Justice's Court Case :- WRIT TAX No. - 148 of 2025 Petitioner :- M/s On Time Services Having At Office Respondent :- State of Uttar Pradesh and another Counsel for Petitioner :- Pranjal Shukla, Gauravansh Mishra Counsel for Respondent :- C.S.C., Ankur Agarwal (S.C.) Hon'ble Arun Bhansali,Chief Justice Hon'ble Vikas Budhwar,J. 1. This petition is directed against orders dated 18.12.2023 and 15.09.2023 passed by the Assistant Commissioner, State Tax, Sector-12, 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-1 of supplementary affidavit 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. 8