WRIT TAX No. 130 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:8667-DB Chief Justice's Court Case :- WRIT TAX No. - 130 of 2025 Petitioner :- Cheminova India Limited Having Its Registered Office At Tcg Financial Center, 2nd Floor Plot No.-C53, Block G Bandra Kurla Complex, Bandra East Mumbai 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 Vikas Budhwar,J. 1. This writ petition has been filed by the petitioner aggrieved of the order dated 04.01.2025 passed by Respondent no.3 whereby, order under Section 129(3) of the Goods and Services Tax Act, 2017 (for short 'the Act') has been passed requiring the petitioner to pay a sum of Rs.92,28,444/-. 2. Several submissions have been made by counsel for the petitioner seeking to question the validity of the order on merits including the fact that the authority passing the order, in terms of the Circular No.2018-19/230/1819010 dated 09.05.2018 issued by the Commissioner, Commercial Tax, U.P., had no power to pass the order on the grounds indicated therein i.e. the action of the petitioner is in violation of the provisions of Section 15 of