WRIT TAX No. 2269 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:80233-DB Chief Justice's Court Case :- WRIT TAX No. - 2269 of 2025 Petitioner :- M/s Sharda Plywood Respondent :- State of Uttar Pradesh and another Counsel for Petitioner :- Dheeraj Dwivedi, Gauransh Mishra, Parth Goswami, Pranjal Shukla, Counsel for Respondent :- Ankur Agarwal (S.C.) Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This petition is directed against show cause notice dated 18.12.2023 and ex parte demand order dated 13.03.2024 passed by the Deputy Commissioner, State Tax Jurisdiction Bareilly Sector-3 Bareilly (A) Bareilly under Section 73 of the Goods and Services Tax Act, 2017 (for short 'the Act') whereby demand has been created against the petitioner for the Financial Year 2018-19. 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, 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 F