WRIT TAX No. 1559 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:76254-DB Chief Justice's Court Case :- WRIT TAX No. - 1559 of 2025 Petitioner :- M/s Mayank Mineral Respondent :- State of U.P. and another Counsel for Petitioner :- Pooja Talwar Counsel for Respondent :- S.C., Ankur Agarwal Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This petition is directed against order dated 27.02.2025 passed by Assistant Commissioner, Jhansi under Section 73 of Uttar Pradesh Goods and Services Tax Act, 2017 (for short, 'the Act') inter alia raising demand pertaining to tax, interest and penalty to the tune of Rs. 52,48,621/-. 2. Petitioner was issued a show cause notice dated 29.11.2024 under Section 73 of the Act inter alia drawing attention of the petitioner towards the discrepancy between the declared data and the audit report on 13 points and the summary of show cause notice indicated a demand to the tune of Rs. 12,10,940.82/-. 3. The petitioner filed response to the said show cause notice, inter alia filing response to most of the issues as raised on merits and pointing out that as per Section 75(7) of the Act, the amount of tax, interest and penalty demanded in the order should not be in excess of