WRIT TAX No. 2007 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:81519-DB Chief Justice's Court Case :- WRIT TAX No. - 2007 of 2025 Petitioner :- M/s Gopi Rishikul Agencies Work Respondent :- State of Uttar Pradesh and another Counsel for Petitioner :- Nitin Kumar Kesarwani, Shubhanjali Gupta Counsel for Respondent :- Ankur Agarwal (S.C.) Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This petition has been filed by the petitioner aggrieved of the order dated 19.02.2025 (Annexure-1) passed by Deputy Commissioner, Prayagraj whereby demand has been created under Section 73 of the Goods and Services Tax Act, 2017 ('the Act'). 2. Submissions have been made that though the notice with regard to Financial Year 2020-21 was purportedly uploaded by the Department on the portal, the same was not containing the attachment. The petitioner on becoming aware of the issuance of notice, approached the respondents and obtained copy of the notice and as the petitioner required more time to file response, an application was filed by the petitioner on 05.02.2025 seeking time till 10.02.2025 to file the reply. However, the reply could not be filed by 10.02.2025 and when the same was prepared on 25.02.2025, the pe