WRIT TAX No. 607 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:34268-DB Chief Justice's Court Case :- WRIT TAX No. - 607 of 2025 Petitioner :- SL Yadav Cranes Pvt. Ltd. Respondent :- State of U.P. and another Counsel for Petitioner :- Ajay Kumar Yadav,Siddharth Yadav Counsel for Respondent :- 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 22.01.2025 passed under Section 129(3) of the Central Goods and Services Tax Act, 2017 ('the Act') passed by the Assistant Commissioner, Mobile Squad - I, State Tax, Ghaziabad/respondent no. 2 creating a demand of Rs.59,00,000/-. 2. Submission has been made that petitioner's company is engaged in providing machineries on rent and is registered under the provisions of the Act. The company was hired for a short period of one day by L & T Limited to mobilize/rent certain goods at its project site Ghaziabad. On 14.01.2025 at about 1.30 a.m. the goods were transported through vehicle No. HR-58C-4623. The delivery challan no.13 and e-way bill were accompanying the vehicle. After completion of the assigned work, when the vehicle of the petitioner was returning from the