WRIT TAX No. 1154 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:44352-DB Chief Justice's Court Case :- WRIT TAX No. - 1154 of 2025 Petitioner :- M/s M.R. Associates Respondent :- State of U.P. and another Counsel for Petitioner :- Nishant Mishra, Vedika Nath Counsel for Respondent :- Ankur Agarwal, C.S.C. Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This writ petition is directed against the show cause notice dated 24.08.2024 and order dated 13.01.2025 (Annexure-1 and 2 respectively) passed by respondent no.2, whereby after issuing a show cause notice, a demand to the tune of Rs.74,16,380/- has been created.. 2. GST registration of the petitioner came to be cancelled by order dated 06.04.2019 with effect from 01.04.2019, whereafter a show cause notice was issued on 16.12.2023 pertaining to financial year 2018-19. 3. The petitioner on account of cancellation of the registration, did not care to look at the portal and the same resulted in passing of ex-parte order dated 21.04.2024 creating a demand against the petitioner. 4. Feeling aggrieved, Writ Tax No.1122 of 2024 was filed, which came to be decided on 23.07.2024, whereby this Court while setting aside the order dated 21.04.2024 directed