WRIT TAX No. 2166 of 2024 at Allahabad

Neutral Citation No. - 2025:AHC:3206-DB Chief Justice's Court Case :- WRIT TAX No. - 2166 of 2024 Petitioner :- Ms/ Pandey Udyog Samiti Respondent :- State of U.P. and Another Counsel for Petitioner :- Rishi Raj Kapoor 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 25.12.2023 passed by the Commercial Tax Officer, Sector-1, Sonbhadra under Section 73 of the Goods and Service Tax Act, 2017 whereby demand has been created against the petitioner. 2. Submissions have been made that after filing of response by the petitioner to the notice issued under Section 73 of the Act on 29.09.2023, the respondent authorities neither issued any notice of personal hearing nor issued any intimation pertaining to the present proceedings and therefore, as the present proceedings were initiated after the expiry of the period of limitation prescribed, petitioner was under reasonable impression that the proceedings have been dropped. However, after a lapse of about three months, order impugned came to be uploaded on 'Additional Notices and Orders' Tab of the G.S.T. Portal, which is evident from Ann