WRIT TAX No. 3 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:47928-DB Chief Justice's Court Case :- WRIT TAX No. - 3 of 2025 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 writ petition has been filed by the petitioner aggrieved of order dated 05.10.2024 passed under Section 74(9) of the Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act'), wherein a demand to the tune of Rs. 5,09,82,439/- has been raised against the petitioner. 2. The petitioner was issued a show cause notice dated 14.02.2024 for the tax period April, 2018 to March, 2019 indicating the allegations based on which, the demand was sought to be created. The notice indicated that the reply was required to be filed by 14.03.2024, however, in column pertaining to date of personal hearing 'NA' was indicated and same was the position qua the columns pertaining to the time of personal hearing and venue where personal hearing would be held. The petitioner filed reply to the show cause notice, inter