WRIT TAX No. 357 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:28354-DB Chief Justice's Court Case :- WRIT TAX No. - 357 of 2025 Petitioner :- Chandrashekhar Yadav Respondent :- State of U.P. and another Counsel for Petitioner :- Ajay Kumar Yadav,Ashish Bansal,Shalini Goel Counsel for Respondent :- S.C., Ankur Agarwal 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 16.03.2024, Annexure-1 passed by respondent no. 2 under Section 74 of State Goods and Services Tax Act, 2017 (in short, 'the Act'), for the financial year 2017-18 (July 2017 to March 2018) raising a demand of Rs. 25,08,494/- towards interest and penalty. 2. The petitioner was issued a show cause notice dated 12.10.2022 under Section 74 of the Act inter alia indicating that though in GST DRC-01 a tax liability of Rs. 13,55,943.00/- was declared, however, no tax was deposited and that notice under Section 61 of the Act was issued, however, no explanation was submitted. 3. Pursuant to the said notice dated 12.10.2022, the petitioner deposited Rs. 13,55,943.60/- through DRC-03 on 14.11.2022. Thereafter, the impugned order dated 16.03.2024 has been issued