Allahabad High Court · 2025-04-11
WRIT TAX No. 1568 of 2025 at Allahabad
- Citation / case number
- WRIT TAX No. 1568 of 2025 at Allahabad
- Court
- Allahabad High Court
- Petitioner
- WRIT TAX No. 1568 of 2025 at Allahabad
- Respondent
- Unknown
Judgment text excerpt
Neutral Citation No. - 2025:AHC:53392-DB Chief Justice's Court Case :- WRIT TAX No. - 1568 of 2025 Petitioner :- Shree Balaji International Respondent :- Deputy Commissioner Sector-7 State Tax Muzaffarnagar And Another Counsel for Petitioner :- Nitin Kumar Kesarwani,Suyash Agarwal Counsel for Respondent :- C.S.C. Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This writ petition is directed against the impugned order dated 21.08.2024 issued by the Deputy Commissioner, State Tax, Muzaffarnagar, Sector-7, Muzaffarnagar under Section 73 of the Goods and Services Tax Act, 2017. 2. 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. 3. 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 Hari Shanker Transport (supra). 4. In t