WRIT TAX No. 1663 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:57218-DB Chief Justice's Court Case :- WRIT TAX No. - 1663 of 2025 Petitioner :- M/a Shanti Enterprises Respondent :- State of Uttar Pradesh and 4 Others Counsel for Petitioner :- Abhay Desai, Vedika Nath, Yashonidhi Shukla Counsel for Respondent :- A.S.G.I., C.S.C., Ankur Agarwal (S.C.) Gaurav Mahajan Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This writ petition is directed against the demand order dated 01.04.2024 issued by the Deputy Commissioner, State Tax, Sector - 03, Prayagraj under Section 73 of the Goods and Services Tax Act, 2017. 2. Learned counsel with reference to judgment in M/s Hari Shanker Transport Vs. Commissioner of Commercial Tax U.P. : Writ Tax No.606 of 2025, decided on 11.03.2025, made submissions that the order impugned does not fulfill the requirement of Section 75(6) of the Act and, therefore, the order impugned deserves to be quashed and set aside and the matter be remanded back. 3. Learned counsel appearing for the respondents attempted to support the order impugned, however, does not dispute that the issue as raised is covered by the judgment in the case of M/s Hari Shanker Transport (supra). 4.