WRIT TAX No. 1606 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:54628-DB Chief Justice's Court Case :- WRIT TAX No. - 1606 of 2025 Petitioner :- M/s Devendra Kumar Singh Contractor Respondent :- Union of India and 2 others Counsel for Petitioner :- Sanjeet Kumar Yadav Counsel for Respondent :- A.S.G.I., Anant Kumar Tiwari, 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 order dated 20.08.2024 passed by respondent no.2 under Section 73(9) of the Goods and Services Tax Act, 2017 (for short 'the Act') whereby a demand to the tune of Rs. 33,17,688/- has been created. 2. The petitioner was issued a show cause notice under Section 73 of the Act on account of non-payment of GST to which a reply was filed indicating that as respondent no.3 - Dhampur Sugar Mills Limited has agreed that it will deposit GST, the petitioner cannot be called upon to deposit the same. The respondents came to the conclusion that the action of the petitioner in not depositing the same, based on purported agreement between the parties, amounts to short tax paid and consequently passed the order impugned. 3. Learned counsel for the peti