WRIT TAX No. 1800 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:67706-DB Chief Justice's Court Case :- WRIT TAX No. - 1800 of 2025 Petitioner :- M/s Anil Medical Stores Respondent :- State of U.P. and another Counsel for Petitioner :- Ajay Kumar Yadav Counsel for Respondent :- C.S.C., Ankur Agarwal (S.C.) Hon'ble Arun Bhansali,Chief Justice Hon'ble Vikas Budhwar,J. 1. This petition is directed against the order dated 08.07.2024 passed by respondent no. 2 under Section 73 of U.P. Goods and Services Tax Act, 2017 ('the Act'). 2. Counsel for the petitioner submits that the issue, as raised in the present petition pertaining to failure to provide opportunity of hearing, stands squarely covered by the judgment in M/s J.V.D. Metals Vs. State of U.P. and another : Writ Tax No. 1411 of 2025, wherein this Court, taking into consideration the submissions made, has allowed the writ petition. 3. Counsel for the respondents does not dispute that the issue, as raised in the present petition, is covered by the order in M/s J.V.D. Metals (supra). 4. The Court in M/s J.V.D. Metals (supra) observed/laid down as under: “7. We have considered the submissions made by counsel for the parties and perused the material available on recor