WRIT TAX No. 2331 of 2024 at Allahabad

Neutral Citation No. - 2025:AHC:3854-DB Chief Justice's Court Case :- WRIT TAX No. - 2331 of 2024 Petitioner :- M/s Sudarshan Beopar Company Limited Respondent :- Union of India and 3 others Counsel for Petitioner :- Harsh Vardhan Gupta Counsel for Respondent :- A.S.G.I., Abrar Ahmad, Ankur Agarwal (S.C.) Hon'ble Arun Bhansali,Chief Justice Hon'ble Vikas Budhwar,J. 1. This petition is directed against order dated 22.11.2023 passed by the Deputy Commissioner, Commercial Tax, Sector-02, Chandauli under Section 73 of the Goods and Services Tax Act, 2017 whereby demand has been created against the petitioner. 2. Submissions have been made that the respondent authorities have 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 two months, a reminder and order impugned came to be uploaded on 'Additional Notices and Orders' Tab of the G.S.T. Portal, which is evident from Annexure No.- SA-1 of supplementary