WRIT TAX No. 736 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:32714-DB Chief Justice's Court Case :- WRIT TAX No. - 736 of 2025 Petitioner :- M/s Jiya Enterprises Respondent :- State of U.P. and 2 others Counsel for Petitioner :- Vedika Nath,Yashonidhi Shukla Counsel for Respondent :- Ankur Agarwal, S.C. Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This petition is directed against order dated 15.04.2024 (Annexure-1 to the petition) passed by the Deputy Commissioner, State Tax, Kanpur under Section 73 of the U.P.G.S.T. Act, 2017 ('the Act') for the tax period April, 2018 - March, 2019. 2. Submission has been made that petitioner was issued notice under Section 61 of the Act intimating discrepancies in the return after scrutiny on 20.11.2023, which was uploaded on the Additional Tab of the portal, the petitioner on account of such uploading was not aware of the said notice and as such, could not file response to the same. Whereafter, show cause notice under Section 73 of the Act was issued on 24.12.2023, which again was uploaded on the Additional Tab and reply was required to be filed on 24.01.2024. However, it was indicated that no personal hearing would be provided. 3. Submission has be