WRIT TAX No. 606 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:36868-DB Chief Justice's Court Case :- WRIT TAX No. - 606 of 2025 Petitioner :- M/s Hari Shanker Transport Respondent :- Commissioner of Commercial Tax U.P. Lucknow and another Counsel for Petitioner :- Adarsh Singh, 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 27.04.2024 and 25.10.2024 passed by the Deputy Commissioner, State Tax, Sector-3, 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 30.11.2023. The petitioner did not file any reply to said notice being unaware of issuance of the same, as the same was uploaded on the Portal of the Department, resulting in issuance of notice under Section 73 of the Act on 27.01.2024. In the said notice, the reply was to be filed by 27.02.2024 and date of personal hearing was indicated as 20.02.2024. The petitioner did not file reply to the said no