WRIT TAX No. 701 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:34270-DB Chief Justice's Court Case :- WRIT TAX No. - 701 of 2025 Petitioner :- Max Estates Limited Respondent :- Union of India and another Counsel for Petitioner :- Mahima Jaiswal Counsel for Respondent :- A.S.G.I., Abrar Ahmad, 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 orders dated 29.11.2023, 27.04.2024 and 26.08.2024 passed by respondent no. 2 under Section 73(9) of the Goods and Services Tax Act, 2017 (for short 'the Act') for the financial years 2017-18, 2018-19 and 2019-20 respectively issued in the name of Max Ventures and Industries Limited (for short 'MVIL'). 2. Submissions have been made that the petitioner is a public limited company registered under the CGST Act and UPGST Act. It is indicated that the company MVIL was merged with the petitioner company pursuant to an order of National Company Law Tribunal (for short 'NCLT') dated 21.07.2023. In light of the merger, an application for surrender of GST registration was filed on 02.11.2023, the GST registration was suspended with effect from 10.10.2023 by order dated 10.11.2023