WRIT TAX No. 1807 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:67616-DB Chief Justice's Court Case :- WRIT TAX No. - 1807 of 2025 Petitioner :- Kenda Farben India Private Limited Respondent :- Deputy Commissioner State Tax, Sector-13, Noida, Gautam Budh Nagar and another Counsel for Petitioner :- Suyash Agarwal 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 11.02.2025 passed by respondent no. 1 under Section 73 of the U.P. Goods and Services Tax Act, 2017 ('the Act') for the tax period April, 2020 to March, 2021. 2. The petitioner was issued notice under Section 61 of the Act, inter alia, requiring it to clarify the discrepancies in the return which were detected after scrutiny. The petitioner filed a detailed response along with documents. Apparently, the same was not taken into consideration and identical notice under Section 73 was issued to the petitioner to which also petitioner filed response along with documents. No date of hearing was fixed by the Assessing Authority and the order impugned dated 11.02.2025 was passed rejecting the response filed by the petitioner and raising demand to