WRIT TAX No. 822 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:36863-DB Chief Justice's Court Case :- WRIT TAX No. - 822 of 2025 Petitioner :- M/s Manoj Metal, Industries Respondent :- State of U.P. and another Counsel for Petitioner :- Anil Prakash Mathur for Nagendra Krishna Counsel for Respondent :- Ankur Agarwal (S.C.) Hon'ble Arun Bhansali, Chief Justice Hon'ble Kshitij Shailendra, J. 1. This writ petition is directed against order dated 13.02.2024 passed by Deputy Commissioner, State Tax, Sector-27, Kanpur under Section 74 of the Goods and Services Tax Act, 2017 (for short, 'the Act'), raising a demand of Rs.1,72,20,549/-. 2. It is inter alia submitted in the petition that petitioner firm is engaged in the business of manufacturing led ingot, led oxide and battery plates and was availing input tax credit on the raw material purchased by it, besides manufacturing, the petitioner was also trading in the said goods. 3. The Deputy Commissioner, Special Investigation Wing inspected the four business premises of the petitioner and found that the business premises situated at J-29, Panki Site-3, Kanpur was not declared while seeking registration under the Act. 4. On 31.10.2023, the petitioner was served with a sh