WRIT TAX No. 982 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:36832-DB Chief Justice's Court Case :- WRIT TAX No. - 982 of 2025 Petitioner :- M/s Sonker Gas, (Legal Name Sonker Gas) Respondent :- State of UP and 2 others Counsel for Petitioner :- Vedika Nath, Yashonidhi Shukla Counsel for Respondent :- C.S.C., 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 No. 1) passed by Deputy Commissioner, State GST, Kanpur, whereby a demand of Rs. 1,73,686/- has been created against the petitioner. 2. Submissions have been made that the petitioner is a proprietorship firm engaged in the business of cooking gas refill and other accessories and is a distributor for Indian Oil Corporation. A notice under Section 61 of the Goods and Services Tax Act, 2017 (for short 'the Act') was issued to the petitioner on 25.10.2023, inter alia, intimating the discrepancies in the return after scrutiny. The petitioner did not file any reply to the said notice, therefore, a notice under Section 73 of the Act was issued to the petitioner on 15.12.2023 for the tax period April, 2018 to March, 2019 requiring the petitioner to show cause