WRIT TAX No. 2344 of 2024 at Allahabad

Neutral Citation No. - 2025:AHC:11627-DB Chief Justice's Court Case :- WRIT TAX No. - 2344 of 2024 Petitioner :- Star Facilities Management Ltd. Respondent :- Deputy Commissioner Office of the Deputy Commissioner State Tax Counsel for Petitioner :- Prakhar Shukla Counsel for Respondent :- C.S.C., Ankur Agarwal (S.C.) Hon'ble Arun Bhansali,Chief Justice Hon'ble Vikas Budhwar,J. 1. This writ petition is directed against order dated 05.11.2024 passed by the respondents under Section 74 of the Goods and Services Tax Act, 2017 (for short, 'the Act'), raising a demand of Rs. 90,25,540/-. 2. A show cause notice under Section 74 of the Act for financial year 2017-18 was issued to the petitioner in terms of the Special Investigation Branch (SIB) report to show cause inter alia making reference to the various findings arrived at by the SIB and calling upon the petitioner to respond to the same. In reply filed to the show cause notice, the petitioner inter alia required the respondents to supply the copy of the SIB report. Apparently, the same was not supplied to the petitioner. 3. In the order impugned dated 05.11.2024, the authority specifically noticed that the SIB report was demanded, how