WRIT TAX No. 2498 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:88224-DB Chief Justice's Court Case :- WRIT TAX No. - 2498 of 2025 Petitioner :- M/s Singh Beverages Respondent :- State of Uttar Pradesh and another Counsel for Petitioner :- Pranjal Shukla, Gauransh Mishra 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 show cause notice dated 28.11.2023 and order dated 17.04.2024 passed by the Commercial Tax Officer, State Tax, Sector-2, Bareilly under Section 73 of the Goods and Service 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, 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