WRIT TAX No. 2493 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:88164-DB Chief Justice's Court Case :- WRIT TAX No. - 2493 of 2025 Petitioner :- M/s Vishal Ent Udhyog Respondent :- State of U.P. and another Counsel for Petitioner :- Aditya Pandey Counsel for Respondent :- C.S.C., Ankur Agarwal (S.C.) Hon'ble Arun Bhansali, Chief Justice Hon'ble Kshitij Shailendra, J. 1. This petition is directed against order dated 19.12.2023 passed by the Assistant Commissioner, State Tax, Sector-4, Azamgarh under Section 73 of the Goods and Service 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 of writ petition and consequently, the petitioner being unaware of issuance of the notices as well as passing of the order, could neither appear before the authority nor question the validity of the impugned order 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 o