WRIT TAX No. 494 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:29060-DB Chief Justice's Court Case :- WRIT TAX No. - 494 of 2025 Petitioner :- M/S Katyayani Enterprises Respondent :- State of U.P. and another Counsel for Petitioner :- Siddharth Singh Shrinet, Vishwjit Counsel for Respondent :- C.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 16.04.2024 passed under Section 73 of U.P. Goods and Services Tax Act, 2017 (in short 'the Act') for the tax period April, 2018 to March, 2019. 2. Submissions have been made that petitioner was issued a show- cause notice on 20.12.2023 under Section 73 of the Act. The notice provided the date of reply as 19.01.2024, however, in the column pertaining to the date of personal hearing, 'NA' was indicated. The petitioner filed an application on 10.01.2024 seeking 30 days' time to file reply. Whereafter on 16.04.2024, order under Section 73(9) of the Act was passed raising a demand of Rs. 1,62,84,476/-. 3. Learned counsel for the petitioner made vehement submissions that the order impugned has been passed without affording any opportunity of hearing to the pet