WRIT TAX No. 622 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:32371-DB Chief Justice's Court Case :- WRIT TAX No. - 622 of 2025 Petitioner :- Regency Hospital Limited Respondent :- Union of India and 3 others Counsel for Petitioner :- Atul Gupta Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan, Saumitra Singh Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This petition is directed against order dated 15.01.2025 passed by the Additional Commissioner, CGST, Commissionarate, Kanpur under Section 74 of the C.G.S.T. Act, 2017 ('the Act') whereby demand for the tax period July, 2017 - March, 2018 to April, 2021 - March, 2022 has been created. 2. It is inter-alia submitted that show cause notices under Section 74 of the Act were issued to the petitioner for non payment of GST on the sale of medicines to inpatient and packaged treatment. The petitioner filed its reply to the show cause notice on 30.08.2024 and though wanted an opportunity of personal hearing, the portal did not accept such a request. The respondents purportedly issued reminders dated 26.11.2024, 3.12.2024 and 17.12.2024 for personal hearing, however, the said reminders were sent on the e- mail address of the petitioner, which add