WRIT TAX No. 831 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:34478-DB Chief Justice's Court Case :- WRIT TAX No. - 831 of 2025 Petitioner :- M/s Garg and Associates Respondent :- Union of India and 3 others Counsel for Petitioner :- Harsh Vardhan Gupta Counsel for Respondent :- A.S.G.I., Anant Kumar Tiwari, Ankur Agarwal (S.C.) Hon'ble Arun Bhansali, Chief Justice Hon'ble Kshitij Shailendra, J. 1. This petition is directed against order dated 22.04.2024 (Annexure-1 to the petition) passed by the Deputy Commissioner, Rajya Kar, Sector-2, Mathura 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 26.11.2021, 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 19.12.2023, which again was uploaded on the Additional Tab and reply was required to be filed on 19.01.2024. However, it was indicated that no personal hearing wou