WRIT TAX No. 2118 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:74830-DB Chief Justice's Court Case :- WRIT TAX No. - 2118 of 2025 Petitioner :- M/s Choudhary Associates Respondent :- State of U.P. and another Counsel for Petitioner :- Vishwjit Counsel for Respondent :- C.S.C. Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This petition is directed against order dated 20.12.2023 passed by the Assistant Commissioner, State Tax, Sector-11, Meerut under Section 73 of the Goods and Services Tax Act, 2017 (for short 'the Act') 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-3 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 the