WRIT TAX No. 474 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:46082-DB Chief Justice's Court Case :- WRIT TAX No. - 474 of 2025 Petitioner :- M/S Sports House Mobile Division Respondent :- State of U.P. and Another Counsel for Petitioner :- Ajay Kumar Yadav,Vijay Maurya Counsel for Respondent :- C.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 the order dated 06.12.2024 passed by the Deputy Commissioner, Prayagraj under Section 74 of the Goods and Services Tax Act, 2017 (for short 'the Act') creating a demand against the petitioner. 2. The challenge has been laid on the ground that the notice which was issued to the petitioner under Section 74 of the Act, indicated the date of reply and the date of personal hearing on the same date, which action is contrary to the settled law. Further even the reminder which was issued to the petitioner on 30.10.2024, the same indicated the date of filing reply as 22.11.2024 but the date of hearing was fixed on 15.11.2024, i.e. prior to the date of filing of the reply and on that count alone, the order impugned deserves to be quashed and set aside. 3. Further submissions have been made t