WRIT TAX No. 1406 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:45204-DB AFR Chief Justice's Court Case :- WRIT TAX No. - 1406 of 2025 Petitioner :- Merino Industries Ltd. Respondent :- State of Uttar Pradesh and another Counsel for Petitioner :- Anil Prakash Mathur Counsel for Respondent :- Ankur Agarwal (S.C.) Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This petition has been filed by the petitioner aggrieved of the order dated 04.02.2025 passed by Joint Commissioner, SGST, Corporate Circle -1, Ghaziabad (Annexure-1) under Section 74 of Goods and Services Tax Act, 2017 (for short, ‘the Act’) wherein, a demand of Rs. 5,82,67,589.12/- has been created. 2. It is inter alia indicated in the petition that the petitioner is engaged in manufacture and supply of potato flakes besides other items. A show cause notice dated 03.08.2024 for the period July 2017 to March 2018, proposing to classify the product in question i.e. potato flakes under tariff heading 2005-2000 instead of 1105-2000 was issued. In the notice, date by which the reply was required to be submitted was indicated as 19.08.2024 and in column pertaining to date of personal hearing ‘NA’ was indicated and the same was the position p