WRIT TAX No. 862 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:46668-DB Chief Justice's Court Case :- WRIT TAX No. - 862 of 2025 Petitioner :- Vinay Kumar Gupta Respondent :- State of U.P. and Another Counsel for Petitioner :- Aditya Pandey Counsel for Respondent :- C.S.C. Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This petition is directed against the order dated 23.08.2024 passed by respondent no. 2 for financial year 2019-20, whereby a demand to the tune of Rs. 8,98,556/- has been raised against the petitioner. 2. The petitioner was issued a show-cause notice dated 27.05.2024 under Section 73 of Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act') in GST DRC-01. The notice, inter alia, called upon the petitioner as to why tax, penalty and interest to the tune of Rs. 7,97,151/- be not imposed. Apparently, petitioner did not file any response to the said show-cause notice. A reminder dated 09.07.2024 was issued to the petitioner fixing 22.07.2024 as the date of hearing as well as date by which the reply could be filed. However, despite that, no appearance was made which led to passing of the order dated 23.08.2024 raising the demand as indicated hereinabove. 3. Learn