WRIT TAX No. 145 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:9468-DB Chief Justice's Court Case :- WRIT TAX No. - 145 of 2025 Petitioner :- M/s On Time Services Having At Office Respondent :- Union of India and 3 others Counsel for Petitioner :- Pranjal Shukla, Gauransh Mishra Counsel for Respondent :- A.S.G.I., C.S.C., Ankur Agarwal (S.C.), Gopal Verma, Krishna Agarawal Hon'ble Arun Bhansali,Chief Justice Hon'ble Vikas Budhwar,J. 1. This petition has been filed by the petitioner aggrieved of the order dated 16.12.2023 and demand notice dated 24.04.2024 issued by the Deputy Commissioner State Tax, Sector - 12, Prayagraj for the period April, 2018 to March, 2019, wherein a demand of tax of Rs. 2,77,396/- and penalty to the tune of Rs. 27,738/- has been raised. 2. The petitioner was issued show cause notice under Section 73 of the Goods and Services Tax Act, 2017 (for short 'the Act'), inter alia, on two aspects. The petitioner gave response to the same and also prayed that as the balance of IGST is Rs. 16,75,668.29/-, the demand of CGST and SGST be adjusted from the same. The respondent-Authority passed the order impugned raising the demand as noticed hereinbefore. 3. Learned counsel for the petitioner though a