WRIT TAX No. 2674 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:93815-DB Chief Justice's Court Case :- WRIT TAX No. - 2674 of 2025 Petitioner :- M/s Ashirbad Batries Respondent :- State of Uttar Pradesh and another Counsel for Petitioner :- Pranjal Shukla, Dheeraj Dwivedi Counsel for Respondent :- Ankur Agarwal (SC) Hon'ble Arun Bhansali, Chief Justice Hon'ble Kshitij Shailendra, J. 1. This petition is directed against show cause notice dated 20.12.2023 and demand order dated 19.04.2024 passed by the Assistant Commissioner, State Tax, Sector-2, Gorakhpur under Section 73 of the Goods and Service Tax Act, 2017 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, 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 2