WRIT TAX No. 870 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:49685-DB Chief Justice's Court Case :- WRIT TAX No. - 870 of 2025 Petitioner :- M/s Bajrang Trading Company Respondent :- State of U.P. and another Counsel for Petitioner :- Aditya Pandey Counsel for Respondent :- S.C., Ankur Agarwal Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This petition has been filed by the petitioner aggrieved of the order dated 24.12.2024 passed by Respondent No. 2 under Section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017 (for short 'the Act') for the Tax Period August, 2018 to March, 2019. 2. The petitioner was issued a notice under DRC-01A by way of intimation of tax ascertained as being payable under Section 74 (5) of the Act. The said notice was followed by show cause notice under Section 74 of the Act dated 02.05.2023. The petitioner, after seeking few adjournments, by reply dated 13.09.2023, sought certain documents, which request was repeated on 17.10.2023. The documents were made available on 19.10.2024 pursuant to which, the petitioner appeared for personal hearing on 13.11.2024 and produced documents/response, to which 22.11.2024 was fixed for hearing, on which date the petitione