WRIT TAX No. 1576 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:53651-DB Chief Justice's Court Case :- WRIT TAX No. - 1576 of 2025 Petitioner :- M/s Garuda Logistics Solution Respondent :- Deputy Commissioner GST Kanpur and 3 others Counsel for Petitioner :- Dhruva Dixit, Shwetank Tyagi Counsel for Respondent :- C.S.C., Gaurav Mahajan, Ankur Agarwal (S.C.) Hon'ble Arun Bhansali, Chief Justice Hon'ble Kshitij Shailendra, J. 1. This petition is directed against order dated 01.01.2025 passed by the Assistant Commissioner, CGST, Kanpur whereby demand under Section 74(9) of the Central Goods and Services Tax Act, 2017 (for short 'the Act') has been created. 2. Submissions have been made that the petitioner was not served with the show cause notice and therefore, the order impugned dated 01.01.2025, being in violation of the principles of natural justice, deserves to be set aside. 3. Learned counsel for the respondents referred to para 7 of the order impugned wherein a reference has been made that the show cause notice was sent to the jurisdictional Range Superintendent for service upon the taxpayer wherein the Superintendent had submitted that the unit was closed and no responsible person was available at the register