WRIT TAX No. 1482 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:64945-DB Chief Justice's Court Case :- WRIT TAX No. - 1482 of 2025 Petitioner :- M/s Rai Construction Respondent :- State of Uttar Pradesh and 2 others Counsel for Petitioner :- Devansh Misra, Ratnakar Chaudhary Counsel for Respondent :- C.S.C. Hon'ble Arun Bhansali, Chief Justice Hon'ble Kshitij Shailendra, J. 1. Supplementary affidavit filed today is taken on record. 2. This writ petition is directed against the demand order dated 20.03.2024 issued by the Deputy Commissioner, State Tax Kanpur, Sector-1, Sant Kabir Nagar under Section 73 of the Goods and Services Tax Act, 2017 (for short 'the Act'). 3. 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. 4. 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