WRIT TAX No. 2681 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:93853-DB Chief Justice's Court Case :- WRIT TAX No. - 2681 of 2025 Petitioner :- M/s Ashirbad Batries Respondent :- State of Uttar Pradesh and another Counsel for Petitioner :- Pranjal Shukla Counsel for Respondent :- C.S.C. Hon'ble Arun Bhansali, Chief Justice Hon'ble Kshitij Shailendra, J. 1. This petition is directed against show cause notice dated 01.03.2023 and demand order dated 24.12.2023 passed by the Assistant Commissioner, State Tax, Sector-2, Gorakhpur under Section 73 of the Goods and Services Tax Act, 2017 ('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 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