WRIT TAX No. 1645 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:55737-DB Chief Justice's Court Case :- WRIT TAX No. - 1645 of 2025 Petitioner :- M/s Super Industrial Store Respondent :- Union of India and 4 others Counsel for Petitioner :- Utkarsh Malviya Counsel for Respondent :- A.S.G.I., C.S.C., Saumitra Singh, Toshiva Singh, Ankur Agarwal (S.C.) Hon'ble Arun Bhansali, Chief Justice Hon'ble Kshitij Shailendra, J. 1. This petition is directed against the order dated 23.04.2024 passed by respondent no. 5 for financial year 2018-19, whereby a demand to the tune of Rs. 7,87,637/- has been raised against the petitioner. 2. The petitioner was issued a show-cause notice dated 16.12.2023 under Section 73 of Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act') in GST DRC-01. The notice, inter alia, called upon the petitioner as to why tax, penalty and interest to the tune of Rs. 40,137/- be not imposed. Apparently, petitioner did not file any response to the said show-cause notice. As no appearance was made, the same led to passing of the order dated 23.04.2024 raising the demand as indicated hereinabove. 3. Learned counsel for the petitioner made submissions that action of the respondents in raising