WRIT TAX No. 2299 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:81796-DB Chief Justice's Court Case :- WRIT TAX No. - 2299 of 2025 Petitioner :- Rakesh Kumar And Sons Respondent :- Assistant Commissioner Sector - 2 State Tax Bulandshahar and another Counsel for Petitioner :- Nitin Kumar Kesarwani, Suyash Agarwal Counsel for Respondent :- C.S.C., Nimai Dass (A.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, Sector-2, State Tax, Bulandshahar under Section 73 of the Goods and Service Tax Act, 2017 whereby demand has been created against the petitioner for the period July, 2017 to March, 2018. 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-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