# WRIT TAX No. 1585 of 2025 at Allahabad

Court: Allahabad High Court
Date: 2025-04-11
Citation: WRIT TAX No. 1585 of 2025 at Allahabad
Petitioner: WRIT TAX No. 1585 of 2025 at Allahabad
Respondent: Unknown

[Official PDF on Allahabad High Court website](https://elegalix.allahabadhighcourt.in/elegalix/WebDownloadOriginalHCJudgmentDocument.do?translatedJudgmentID=27447)

## Judgment text (excerpt)

Neutral Citation No. - 2025:AHC:53817-DB Chief Justice's Court Case :- WRIT TAX No. - 1585 of 2025 Petitioner :- Rakesh Kumar Respondent :- State of Uttar Pradesh and 2 others Counsel for Petitioner :- Abhishek Ahuja, Anjani Kumar, Ashok Kumar Gautam Counsel for Respondent :- C.S.C., Ankur Agarwal (S.C.) Hon'ble Arun Bhansali, Chief Justice Hon'ble Kshitij Shailendra, J. 1. This writ petition has been filed by the petitioner aggrieved of the orders dated 22.04.2024 and 23.08.2024 under Section 73 of the Goods and Services Tax Act, 2017 (for short 'the Act') for the financial years 2018-19 and 2019-20. 2. Though challenge has been laid to the orders impugned, learned counsel for the petitioner, at the outset, made submissions that petitioner is prepared to deposit the demand raised, in instalments. 3. Learned Standing Counsel made submission that the installments can be granted in terms of Section 80 of the Act which prescribes for a procedure of making an application before the Commissioner who has the power to grant such instalments. 4. In view of the above fact situation, the petitioner may approach the Commissioner in terms of Section 80 of the Act. If the petitioner approaches 

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