WRIT TAX No. 1934 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:68138-DB Chief Justice's Court Case :- WRIT TAX No. - 1934 of 2025 Petitioner :- M/S Ma Sharda Enterprises Respondent :- State of U.P. and Another Counsel for Petitioner :- Pranjal Shukla, Amit Yadav, Parth Goswami Counsel for Respondent :- Ankur Agarwal (S.C.) Hon'ble Arun Bhansali,Chief Justice Hon'ble Vikas Budhwar,J. 1. This writ petition is directed against the demand order dated 03.02.2024 and show cause notice dated 26.12.2023 issued by the Commissioner Tax Officer, State Tax, Kaushambi Sector, Prayagraj (B) Prayagraj, respondent no. 2 under Section 73 of the State 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