WRIT TAX No. 1411 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:54261-DB Chief Justice's Court Case :- WRIT TAX No. - 1411 of 2025 Petitioner :- M/s J.V.D. Metals 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 is directed against order dated 13.12.2024 passed by the Deputy Commissioner, Khatauli, Sector-1, Muzaffarnagar inter-alia raising a demand to the tune of Rs.11,74,37,329.16 under Section 74 of the Goods and Services Tax Act, 2017 ('the Act'). 2. An inspection was carried out at the business premises of the petitioner on 28.08.2023. The respondent no. 2 issued a show cause notice dated 24.07.2024 to the petitioner under Section 74 of the Act inter-alia alleging that from the return filed by the petitioner on the web portal, e-way bill, data uploaded on the portal, data available in dealer monitoring and inward - outward supply were scrutinized, wherein prima-facie fact came to light that the petitioner's inward supply is from such firms, which have not made purchases as per GSTR-2A or the registration of the said firms were cancelled