WRIT TAX No. 1448 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:47323-DB Chief Justice's Court Case :- WRIT TAX No. - 1448 of 2025 Petitioner :- M/s Modal Traders Respondent :- State of Uttar Pradesh and 2 others Counsel for Petitioner :- Anarannaj Pratap Singh, Shailendra Kumar Singh Counsel for Respondent :- Ankur Agarwal (S.C.) Hon'ble Arun Bhansali, Chief Justice Hon'ble Kshitij Shailendra, J. 1. This petition is directed against the order dated 31.08.2024 passed by the Assistant Commissioner, State Tax, Sector-14, Varanasi under Section 73 of the Goods and Services Tax Act, 2017 (for short 'the Act'), whereby a demand has been raised against the petitioner. 2. The petitioner was issued a notice under Section 73 of the Act, inter alia, indicating that for the period April, 2019 to March, 2020, in the GSTR-3B filed by the petitioner, the declared excess ITC availed under reverse charge compared to the declared RCM liability was showing a difference to the tune of Rs.1,80,510/- towards IGST and Rs.34,083/- towards CGST and the same amount towards SGST. The petitioner filed reply to the said show cause notice inter alia indicating that the error occurred on account of indicating the requisite amount in 'inward s