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ASHISH TRADERS vs. STATE OF U.P. AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

ARUN BHANSALI
VIKAS BUDHWAR
Pet. Counsel
Ajay Kumar Yadav
Ashish Bansal
Res. Counsel
Ankur Agarwal
C.s.c.

Petitioner / Applicant

ASHISH TRADERS

Respondent STATE OF U.P. AND ANOTHER
Court Allahabad High Court
State

Uttar Pradesh

Date Nov 6, 2024
Order No.

Writ Tax No. - 1882 of 2024

Citation

2024(11) TAXREPLY 11553

Original Order
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ORDER

ORDER 1. This petition is directed against order dated 23.08.2024 passed by the Deputy Commissioner, State Tax, Azamgarh under Section 73 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 73 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 the said aspect of the matter wherein notices have not been uploaded on the 'Due Notices and Orders' and instead uploaded on 'Additional Notice....

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