WRIT TAX No. 2538 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:90737-DB Chief Justice's Court Case :- WRIT TAX No. - 2538 of 2025 Petitioner :- M/s Shri Bala Ji Stone Works Respondent :- State of U.P. and another Counsel for Petitioner :- Divya Prakash Tripathi, Ravi Pratap Singh, Tanmay Sadh 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 18.09.2022 passed by the Deputy Commissioner, State Tax, Prayagraj Sector – 4, Prayagraj (A) under Section 74 of the Goods and Service Tax Act, 2017 whereby demand has been created against the petitioner. 2. Submission has been made that notices issued under Section 74 of the Act, were uploaded on 'Additional Notices and Orders' Tab of the G.S.T. Portal, which is evident from Annexure-4 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 of