WRIT TAX No. 1892 of 2024 at Allahabad

1 A.F.R. Neutral Citation No. - 2025:AHC:44039 Reserved on 17.03.2025 Delivered on 28.03.2025 Court No. - 10 Case :- WRIT TAX No. - 1892 of 2024 Petitioner :- Surender Gupta Respondent :- Appellate Authority State Gst / Additional Commissioner Grade-Ii And 2 Others Counsel for Petitioner :- Nikhil Kumar,Vagish Yadav Counsel for Respondent :- Kaushalendra Nath Singh,Ankur Agarwal,C.S.C.,Gopal Verma HON’BLE PIYUSH AGRAWAL, J. 1. Heard Sri Nikhil Kumar, learned counsel for the petitioner, and Sri Ankur Agarwal for the respondent no.4, and Sri R.S. Pandey, learned Additional Chief Standing Counsel for the State- respondents. 2. By means of this writ petition, the petitioner has challenged the order dated 05.09.2024 passed by the respondent no.1 and order dated 15.12.2023 passed by respondent no.2. 3. Learned counsel for the petitioner submits that the petitioner is the head (karta) of the Hindu Undivided Family, whose family is in possession and ownership of building situates at F-16, Sector-18, Noida, Gautam Buddha Nagar. The said property is a commercial four-storey building and as such the petitioner is in the business of renting out the said property. The rent received from the sai