WRIT TAX No. 1401 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:45397-DB Chief Justice's Court Case :- WRIT TAX No. - 1401 of 2025 Petitioner :- M/S Moti Lal And Sons Respondent :- State of U.P. and 2 others Counsel for Petitioner :- Himanshu Mishra, Vishnu Kesarwani Counsel for Respondent :- C.S.C. Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This writ petition is directed against the demand order dated 20.04.2024 issued by the Assistant Commissioner, State Tax, Sector-1, Ghazipur under Section 73 of the Goods and Services Tax Act, 2017. 2. Learned counsel with reference to judgment in M/s Hari Shanker Transport Vs. Commissioner of Commercial Tax U.P. : Writ Tax No.606 of 2025, decided on 11.03.2025, made submissions that the order impugned does not fulfill the requirement of Section 75(6) of the Act and, therefore, the order impugned deserves to be quashed and set aside and the matter be remanded back. 3. Learned counsel appearing for the respondents attempted to support the order impugned, however, does not dispute that the issue as raised is covered by the judgment in the case of M/s Hari Shanker Transport (supra). 4. In the case of M/s Hari Shanker Transport (supra), this Court, after