WRIT TAX No. 135 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:28300-DB Chief Justice's Court Case :- WRIT TAX No. - 135 of 2025 Petitioner :- M/s Jay Prakash Thekedar Respondent :- Assistant Commissioner, State Tax, Mahoba Counsel for Petitioner :- Pooja Talwar Counsel for Respondent :- Ankur Agarwal (S.C.) Hon'ble Arun Bhansali, Chief Justice Hon'ble Kshitij Shailendra, J. 1. This petition has been filed seeking to question order dated 03.08.2022 passed under Section 74(9) of the Goods and Services Tax Act, 2017 (for short, 'the Act') for the periods October 2019, December 2019 and January 2020, whereby various demands have been raised against the petitioner. 2. Counsel for the respondent points out that four writ petitions being Writ Tax Nos. 1513 of 2022, 1514 of 2022, 1515 of 2022 and 1516 of 2022 were filed by the petitioner seeking to question similar orders passed under Section 74(9) of the Act, which petitions were dismissed on account of availability of alternative remedy and the filing of the present petition, after more than two years in relation to similar order passed on 03.08.2022, is essentially suppression of material facts. 3. Submissions have also been made that by order dated 13.03.2024, the