WRIT TAX No. 2368 of 2024 at Allahabad

Neutral Citation No. - 2025:AHC:48187-DB Chief Justice's Court Case :- WRIT TAX No. - 2368 of 2024 Petitioner :- KPS Iron and Alloys Company Private Limited Respondent :- State of U.P. and 2 others Counsel for Petitioner :- Praveen Kumar, Vaibhav Singh Counsel for Respondent :- Gopal Verma, Ankur Agarwal (S.C.) Hon'ble Arun Bhansali, Chief Justice Hon'ble Kshitij Shailendra, J. 1. This petition is directed against order dated 11.09.2024 passed by respondent no.3 under Section 74(9) of the Uttar Pradesh Goods and Services Tax Act, 2017 (for short 'the Act') whereby a demand to the tune of Rs. 12,83,13,918/- has been raised for the Tax Period July 2017 - March 2018. 2. A show cause notice under Section 74 of the Act dated 22.02.2023 was issued to the petitioner which resulted in passing of the order dated 29.03.2023 under Section 74(9) of the Act, raising a demand to the tune of Rs.7,91,75,326.56. Feeling aggrieved, Writ Tax No. 1169 of 2023 was filed by the petitioner which came to be disposed of by order dated 11.10.2023 wherein the Court noticed that no date was mentioned for hearing and the petitioner was not afforded any opportunity of personal hearing and, therefore, the order