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NATIONAL GAS SERVICES vs. STATE OF U.P. AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

ARUN BHANSALI
VIKAS BUDHWAR

Pet. Counsel

Shrinath

Res. Counsel

Ankur Agarwal

Petitioner / Applicant	NATIONAL GAS SERVICES
Respondent	STATE OF U.P. AND OTHERS
Court	Allahabad High Court
State	Uttar Pradesh
Date	Dec 20, 2024
Order No.	Writ Tax No. - 2414 of 2024
Citation	2024(12) TAXREPLY 12068
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ORDER
ORDER 1. This petition is directed against order dated 23.07.2024 passed by the Deputy Commissioner, State Tax, Division-7, Prayagraj 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-6 to the petition 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 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 i....