WRIT TAX No. 1378 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:45188-DB Chief Justice's Court Case :- WRIT TAX No. - 1378 of 2025 Petitioner :- M/s Varanasi Packaging Respondent :- State of Uttar Pradesh and 2 others Counsel for Petitioner :- Mamta Dwivedi,Sweta Rai,Vishnu Kesarwani Counsel for Respondent :- Ankur Agarwal, A.C.S.C. Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This petition is directed against order dated 27.04.2024 passed by the respondent no. 3/Deputy Commissioner, State Tax, Sector- 8, Varanasi under Section 73 of the U.P.G.S.T. Act, 2017 ('the Act') for the tax period 2018 - 2019. 2. Submission has been made that petitioner was issued notice under Section 61 of the Act intimating discrepancies in the return after scrutiny on 31.10.2023, which was uploaded on the Additional Tab of the portal, the petitioner on account of such uploading was not aware of the said notice and as such, could not file response to the same. Whereafter, show cause notice under Section 73 of the Act was issued on 6.12.2023, which was again uploaded on the Additional Tab and reply was required to be filed by 06.01.2024 and on the same day personal hearing was fixed. 3. Submission has been made th