WRIT TAX No. 901 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:35145-DB Chief Justice's Court Case :- WRIT TAX No. - 901 of 2025 Petitioner :- M/S Jindal Communication Respondent :- State of Uttar Pradesh and 4 others Counsel for Petitioner :- Niraj Kumar Singh Counsel for Respondent :- A.S.G.I., Saumitra Singh (CGC), Amit Mahajan, Ankur Agarwal (SC) Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This writ petition has been filed by the petitioner, aggrieved of show cause notice dated 27.05.2024 and final order dated 08.08.2024 whereby notice under Section 73 of the U.P. Goods and Services Tax Act, 2017 (for short 'the Act') on account of difference in GST turnover and PAN turnover, was issued and a demand to the tune of Rs.76,11,305/- has been created respectively. 2. Submissions have been made that petitioner firm is duly registered under the Act since 15.10.2019 and is in the business of Telephone Sets and Sim Card. Another firm under the name and style of M/s Jindal Marketing Company which was pre existing, migrated from VAT regime to GST regime, which firm was engaged in the business of trading of wholesale FMCG (biscuits). The show cause notice dated 28.12.2021 was issued to the petit