WRIT TAX No. 604 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:36865-DB Chief Justice's Court Case :- WRIT TAX No. - 604 of 2025 Petitioner :- M/s SB Construction Respondent :- Commissioner of Commercial Tax, U.P. Lucknow and another Counsel for Petitioner :- Aloke Kumar, Puneet Arun Counsel for Respondent :- Ankur Agarwal (S.C.) Hon'ble Arun Bhansali, Chief Justice Hon'ble Kshitij Shailendra, J. 1. This petition is directed against orders dated 29.04.2024 and 29.10.2024 passed by the Assistant Commissioner, State Tax, Sector-5, Sonbhadra under Section 73(9) and Section 161 of the Goods and Services Tax Act, 2017 (for short, 'the Act') respectively. 2. Submissions have been made that the petitioner was issued notice under Section 61 of the Act intimating discrepancies in the return after scrutiny on 18.07.2023, wherein it was required to submit reply by 17.08.2023, however, in the column pertaining to date of personal hearing, 'NA' was indicated. The petitioner did not file any reply and no opportunity of hearing was granted, resulting in issuance of notice under Section 73 of the Act on 08.01.2024. In the notice, the reply was to be filed by 08.02.2024 and date of personal hearing indicated was also the same. T