WRIT TAX No. 308 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:15042-DB Chief Justice's Court Case :- WRIT TAX No. - 308 of 2025 Petitioner :- M/s Ibroad Connect Private Limited Respondent :- State of U.P. and 2 others Counsel for Petitioner :- Vageesh Pandey Counsel for Respondent :- Ankur Agarwal, S.C. Hon'ble Arun Bhansali, Chief Justice Hon'ble Kshitij Shailendra, J. 1. This petition is directed against the order dated 24.04.2024 passed by the Deputy Commissioner under Section 73 of the GST Act. 2. Submissions have been made that on issuance of show cause notice, the petitioner has filed his response to the show cause notice, however, without taking into consideration the plea raised in the response, the order impugned has been passed and, therefore, the same deserves to be set aside. 3. Counsel for the respondents points out that the order was passed on 24.04.2024 and the petitioner had the remedy of filing appeal against the said order under Section 107 of the Act, however, the remedy was not availed and no reason has been indicated in the petition for approaching this Court after a passage of eight months since passing of the order impugned, i.e. after expiry of limitation/condonable period. 4. Counsel fo