WRIT TAX No. 303 of 2025 at Lucknow

AFR Neutral Citation No. - 2025:AHC-LKO:22467-DB Court No. - 2 Case :- WRIT TAX No. - 303 of 2025 Petitioner :- M/S Manoj Glass Thru. Its Sole Proprietor Manoj Kumar Mishra Respondent :- State Of U.P. Thru. Its Prin. Secy. State Goods And Service Tax Lko. And Another Counsel for Petitioner :- Shobhit Kant,Anshuman Asthana Counsel for Respondent :- C.S.C. Hon'ble Rajan Roy,J. Hon'ble Om Prakash Shukla,J. 1. Shri Shobit Kant, learned counsel for the petitioner and Shri Rajesh Tiwari, learned Additional Chief Standing Counsel for the State. 2. By means of this writ petition the petitioner has challenged ex-parte order dated 13.12.2023 passed by the Deputy Commissioner, Sector 21, State GST, Lucknow under Section 73(9) of Goods Service Tax Act, 2017 by which tax liability of Rs.1,12,827.38/- as well as the penalty of Rs.20,000/- and interest of Rs.1,14,787.42/- have been imposed. 3. The contention of the petitioner's counsel was that order is time barred. He invited our attention to a judgment passed by us on 12.11.2024 in Writ Tax No. 264 of 2024 to submit that based on the said judgment this writ petition is liable to be allowed. The said judgment reads as under:- "1. Supplementary a