WRIT TAX No. 16 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:25465-DB Chief Justice's Court Case :- WRIT TAX No. - 16 of 2025 Petitioner :- Khaitan Foods India Pvt. Ltd. Respondent :- State of U.P. and 2 others Counsel for Petitioner :- Nishant Mishra,Vedika Nath Counsel for Respondent :- Ankur Agarwal (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 08.10.2024 (Annexure-1) rectifying the order dated 06.10.2024 passed under Section 129(3) of the Goods and Services Tax Act, 2017 (‘the Act’) and the demand through the order dated 06.10.2024 has been made ‘NIL’. 2. It is, inter alia, indicated that a vehicle loaded with goods was intercepted by respondent no. 3 for checking the goods as well as papers accompanying the goods on 29.08.2024. On being intercepted, the driver of the vehicle produced documents accompanying the goods and the authority formed an opinion that prima facie there was difference in quantity of goods loaded in the vehicle and described in the document. The petitioner submitted letter dated 29.09.2024 seeking to explain the reasons for difference in quantity and as the goods were perishab