WRIT TAX No. 981 of 2025 at Allahabad

1 Neutral Citation No. - 2025:AHC:57445-DB Chief Justice's Court Case :- WRIT TAX No. - 981 of 2025 Petitioner :- M/S Nagina International Respondent :- State of Uttar Pradesh and another Counsel for Petitioner :- Pranjal Shukla, Gauransh Mishra, Parth Goswami Counsel for Respondent :- Ankur Agarwal (S.C.) Hon'ble Arun Bhansali, Chief Justice Hon'ble Kshitij Shailendra, J. 1. This petition is directed against demand order dated 30.08.2024 and show cause notice dated 17.05.2024 issued by Deputy Commissioner, State Tax, Jurisdiction Bijnor, Sector 1, Bijnor, Moradabad under Section 73 of the U.P. Goods and Services Tax Act, 2017 (for short ‘the Act’). 2. The petitioner was issued a show cause notice dated 04.04.2024 under Section 61 of the Act intimating discrepancies in the return after scrutiny. The notice, inter alia, indicated difference between taxable turnover as declared in GSTR-1 and that declared in monthly returns, difference in total taxable turnover as declared in GSTR-9 and that GSTR-9C, difference between liability declared in GSTR-1 and that declared in monthly returns, difference between ITC claimed in GSTR-3B and ITC declared in GSTR-2A, difference between tax payabl