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INBOX MEDIA PRIVATE LIMITED vs. STATE OF U.P. AND OTHERS.
(Allahabad High Court)

Hon'ble Judges:

ARUN BHANSALI
KSHITIJ SHAILENDRA
Pet. Counsel
Saket Pandey
Yashonidhi Shukla
Res. Counsel
C.s.c.
Ankur Agarwal

Petitioner / Applicant

INBOX MEDIA PRIVATE LIMITED

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

Uttar Pradesh

Date Feb 14, 2025
Order No.

WRIT TAX No. - 423 of 2025

Citation

2025(2) TAXREPLY 12520

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ORDER

1. This petition is directed against order dated 05.04.2024 passed by the Assistant Commissioner, State Tax, Sector 8, Varanasi 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 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 Notices and Orders', ca....

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