WRIT TAX No. 980 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:36176-DB Chief Justice's Court Case :- WRIT TAX No. - 980 of 2025 Petitioner :- M/S Spears Supply Having its office Respondent :- State of Uttar Pradesh and another Counsel for Petitioner :- Pranjal Shukla, Parth Goswami, Gauransh Mishra Counsel for Respondent :- Ankur Agarwal, S.C. Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This writ petition has been filed by the petitioner aggrieved of demand notice dated 28.04.2024 issued under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017 (for short 'the Act'). 2. Submissions have been made that notice under Section 61 of the Act was issued to the petitioner, to which no reply was filed. Whereafter, when notice under Section 73 was issued to the petitioner, a reply to the said notice was filed alongwith certain documents. No opportunity of hearing was provided by the respondents and the order impugned dated 28.04.2024 has been passed. 3. It is submitted that a bare look at the order impugned reveals that none of the issues as raised in the response to the show cause notice have been taken into consideration and a standard statement has been indicated that no evidence