WRIT TAX No. 409 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:29307-DB Chief Justice's Court Case :- WRIT TAX No. - 409 of 2025 Petitioner :- Sampark Industries Ltd. Respondent :- State of Uttar Pradesh and 3 others Counsel for Petitioner :- Atul Gupta Counsel for Respondent :- A.S.G.I.,C.S.C.,Saumitra Singh, Ankur Agarwal, S.C. Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This petition has been filed by the petitioner aggrieved of the order dated 17.8.2024 passed by the Deputy Commissioner, State Tax, Gautam Budh Nagar under Section 73 of the U.P.G.S.T. Act, 2017 ('the Act') whereby a demand of Rs.1,64,25,723/- has been created for the tax period April, 2019 - March, 2020. 2. The petitioner was issued notice under Section 61 of the Act, to which no response was filed which resulted in issuance of notice under Section 73 of the Act, in response thereto also the petitioner apparently did not appear, which resulted in passing of the order dated 17.08.2024 creating the demand. 3. The petition has been filed inter-alia with the submissions that the show cause notice and the final order, are contrary to the record of the Department itself. 4. Submission has been made that the requisites as re