WRIT TAX No. 1177 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:74303-DB Reserved Chief Justice's Court Case :- WRIT TAX No. - 1177 of 2025 Petitioner :- M/s Reliable Trading Company Respondent :- Joint Director Directorate General of Goods and Services Tax Intelligence (DGGI) Zonal Unit, Meerut and 2 others Counsel for Petitioner :- Utkarsh Malviya, Abhinav Mehrotra Counsel for Respondent :- Parv Agarwal Hon'ble Arun Bhansali, Chief Justice Hon'ble Kshitij Shailendra, J. (Per : Arun Bhansali, CJ) 1. This petition is directed against show cause notice dated 29.07.2024 issued by respondent no. 1, Joint Director (DGGI), Zonal Unit, Meerut and order-in-original dated 22.01.2025 passed by respondent no. 3, Additional Commissioner, Central Goods & Service Tax, Meerut. Further, a prayer has been made that mandatory deposit of 10% under Section 107(6)(b) of the Central Goods and Service Tax Act, 2017 (for short ‘the Act’) be ordered to be waived off at the time of filing the appeal due to petitioner’s hardship. 2. Petitioner is a proprietorship firm engaged in retail and wholesale business dealing in trade of heavy metals and was registered under the CGST/SGST Act. The registration stands cancelled w.e.f. 08.02.2021on a