WRIT TAX No. 1099 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:64546-DB Chief Justice's Court Case :- WRIT TAX No. - 1099 of 2025 Petitioner :- APL Apollo Tubes Limited Respondent :- Commissioner, State Tax GST, UP, Commercial Tax Head Office, Vibhuti Khand, Gomti Nagar and Another Counsel for Petitioner :- Prakhar Shukla with RS Sharma Counsel for Respondent :- C.S.C., Ankur Agarwal Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This petition, under Article 226 of the Constitution of India, is directed against order dated 05.02.2025 passed by respondent No. 2, Joint Commissioner, Corporate Circle - II, State Tax, Ghaziabad (Annexure No. P-1). 2. The petitioner was issued notice under Section 61 of the Uttar Pradesh Goods and Services Tax Act, 2017 ('the Act') regarding discrepancies noticed on scrutiny of returns for the year 2017-18 on 19.04.2023. A response was filed by the petitioner on 25.05.2023, which was not found satisfactory and as such, a notice under Section 73 of the Act was issued in relation to two issues (i) Difference in relation to duty credit scrip in GSTR-1 and GSTR- 3B and (ii) Amount of Rs. 77,88,28,755.17/- reflected in Column_5O in GSTR-9C pertaining to adjustments i