WRIT TAX No. 1484 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:49616-DB Chief Justice's Court Case :- WRIT TAX No. - 1484 of 2025 Petitioner :- M/s Tiwari Cycle Agency Respondent :- Additional Commissioner Grade-1 Appeals Commercial Tax District Kanpur Nagar and another Counsel for Petitioner :- Ashish Jaiswal,Brijendra Kumar Pandey,Sachindra Kumar Pandey Counsel for Respondent :- C.S.C., Ankur Agarwal (S.C.) Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. Though the petitioner has filed this writ petition seeking to question the validity of orders passed under Section 73(9) of the Goods and Services Tax Act, 2017 (in short the Act) qua the Financial Year 2018-19 and 2019-20, counsel for the petitioner seeks withdrawal of the challenge qua Financial Year 2019-20 on account of lack of order under Section 73(9) of the Act, with liberty to file a fresh. 2. In view of the submissions made, the petitioner is permitted to partly withdraw the present writ petition qua the Financial Year 2019-20 with liberty to file a fresh. 3. This writ petition is directed against the demand orders dated 28.04.2024 issued by the Commercial Tax Officer, Kanpur Sector- 27, District Kanpur II, U.P. under Section 73 o