WRIT TAX No. 998 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:36861-DB Chief Justice's Court Case :- WRIT TAX No. - 998 of 2025 Petitioner :- Vinay Kumar Gupta Respondent :- State of U.P. and another Counsel for Petitioner :- Aditya Pandey 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 28.10.2024 passed by Deputy Commissioner, State Tax, Orai, whereby application filed by the petitioner under Section 161 Goods and Services Act, 2017 (for short 'the Act') has been dismissed. 2. The petitioner was issued notice under Section 61 of the Act on 04.10.2023 to which, a reply was filed, which was not found satisfactory and therefore, notice under Section 73 of the Act was issued. 3. The Authority, after going through the various pleas, raised by the petitioner, passed the order dated 30.04.2024. After passing of the said order, the petitioner filed application under Section 161 of the Act seeking rectification in the order (Annexure No. 6). The Authority, by the order impugned, dismissed the application under Section 161 of the Act by holding that there was no justification for rectification of the