WRIT TAX No. 1864 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:64917-DB Chief Justice's Court Case :- WRIT TAX No. - 1864 of 2025 Petitioner :- M/s Raksha Enterprises Respondent :- State of U.P. and another Counsel for Petitioner :- Akhil Agnihotri Counsel for Respondent :- C.S.C. Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This petition is directed against orders dated 08.08.2024 and 30.05.2024 passed by the Deputy Commissioner, Commercial Tax Department, Sector-1, Auraiya under Section 73(9) and Section 161 of the Goods and Services Tax Act, 2017 (for short, 'the Act') respectively. 2. Submissions have been made that the petitioner was issued notice under Section 61 of the Act intimating discrepancies in the return after scrutiny on 30.11.2023. The petitioner did not file any reply to said notice being unaware of issuance of the same, as the same was uploaded on the Portal of the Department, resulting in issuance of notice under Section 73 of the Act on 30.05.2024. In the said notice, the reply was to be filed by 29.06.2024 and date of personal hearing was indicated as 05.07.2024. The petitioner did not file reply to the said notice as well, resulting in passing of the order impugned d