WRIT TAX No. 526 of 2025 at Allahabad

1 Neutral Citation No. - 2025:AHC:25446-DB Chief Justice's Court Case :- WRIT TAX No. - 526 of 2025 Petitioner :- Rajesh Kumar Singh Respondent :- Commissioner of Commercial Tax UP Lucknow and another Counsel for Petitioner :- Aloke Kumar,Puneet Arun Counsel for Respondent :- Ankur Agarwal, S.C. Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This petition is directed against order dated 09.10.2024 (Annexure - 1) passed under Section 161 of the GST Act, 2017 ('the Act') and order dated 30.04.2024 (Annexure - 8) passed under Section 73(9) of the Act. 2. It is inter-alia indicated in the petition that the petitioner is involved in the business of transport of goods and cargo services and is a Goods Transport Agency (GTA), which is registered under the provision of the Act. For the tax period April, 2018 to March, 2019, the return of the petitioner was scrutinized by the department and a notice under Section 61 of the Act intimating discrepancies in the return after scrutiny was issued. Petitioner was required to submit his reply by 22.02.2023. However, personal hearing in this regard was denied in the notice. 3. Whereafter notice was issued under Section 73(1) of