WRIT TAX No. 1453 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:47419-DB Chief Justice's Court Case :- WRIT TAX No. - 1453 of 2025 Petitioner :- M/s Shashi Contractors Respondent :- State of U.P. and another Counsel for Petitioner :- Akhil Agnihotri Counsel for Respondent :- C.S.C., Ankur Agarwal (S.C.) Hon'ble Arun Bhansali, Chief Justice Hon'ble Kshitij Shailendra, J. 1. This writ petition is directed against order dated 25.04.2024 passed under Section 73(9) of the Goods and Services Tax Act, 2017 (for short 'the Act') for the tax period April 2018 to March 2019 wherein a demand to the tune of Rs. 3,20,852.68 has been created against the petitioner. 2. The petitioner was issued notice dated 21.11.2023 under Section 61 of the Act inter alia pointing out the discrepancies in the return after scrutiny. No response to the said notice was given which resulted in issuance of notice dated 21.12.2023 under Section 73 of the Act inter alia indicating the discrepancies and calling upon the petitioner to provide explanation and evidence for the differences/discrepancies mentioned therein. When reply to the said notice was not filed, again reminder notices were issued to the petitioner on 01.02.2024 and 21.03.2024 and when