WRIT TAX No. 2507 of 2024 at Allahabad

1 Neutral Citation No. - 2025:AHC:1204-DB Chief Justice's Court Case :- WRIT TAX No. - 2507 of 2024 Petitioner :- M/s Aryan Industry Respondent :- State of U.P. and 2 others Counsel for Petitioner :- Upasna Agrawal,Varun Srivastava Counsel for Respondent :- Nimai Das, A.C.S.C. Hon'ble Arun Bhansali, Chief Justice Hon'ble Vikas Budhwar, J. 1. This petition is directed against order dated 01.03.2024 passed by the Deputy Commissioner, State Tax, Sector-3, Bareilly under Section 74 of the Goods and Service Tax Act, 2017 whereby demand has been created against the petitioner. 2. Submission has been made that notices issued under Section 74 of the Act, were uploaded on 'Additional Notices and Orders' Tab of the G.S.T. Portal, which i`s evident from Annexure-4 to the petition 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. 855 of 2024 decided on 22.7.2024 taking note of the said aspect of