WRIT TAX No. 1581 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:53561-DB Chief Justice's Court Case :- WRIT TAX No. - 1581 of 2025 Petitioner :- M/s Garuda Logistics Solution Respondent :- Deputy Commissioner G.S.T. Kanpur and another 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 writ petition is directed against order dated 20.12.2023 passed under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017 (for short 'the Act') wherein a demand to the tune of Rs. 79,27,691.76 has been created against the petitioner towards tax, interest and penalty. 2. Submissions have been made that the final order passed is much beyond the show cause notice which has been issued to the petitioner under Section 73 of the Act on 21.08.2023 wherein the total tax and other dues were indicated at Rs. 89,289/- and therefore, passing of the order beyond the show cause notice is contrary to the provisions of Section 75(7) of the Act. 3. Further submissions have been made that though in the show cause notice, the date of hearing was indicated as 09.10.2023, only on account of t