WRIT TAX No. 2633 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:92806-DB Chief Justice's Court Case :- WRIT TAX No. - 2633 of 2025 Petitioner :- M/s Pan Food Respondent :- State of Uttar Pradesh and another Counsel for Petitioner :- Pranjal Shukla, Anand Kumar Jaiswal, Devanand Pandey 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 12.09.2023 and demand order dated 16.12.2023 passed by the Assistant Commissioner, State Tax, Sector-16, Ghaziabad 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 2017-18. 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 Fleet Technologies Pvt. Ltd. v. State of U.P. & 2 othe