WRIT TAX No. 1828 of 2025 at Allahabad

A.F.R. Neutral Citation No. - 2025:AHC:69513 Court No. - 4 Case :- WRIT TAX No. - 1828 of 2025 Petitioner :- M/S Saini Zarda Store Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Shubham Agrawal Counsel for Respondent :- C.S.C. Hon'ble Ajit Kumar,J. 1. Heard learned counsel for the petitioner and learned Standing Counsel. 2. Invoking extra ordinary jurisdiction of this Court under Article 226 of the Constitution, petitioner, a proprietorship concern engaged in the business of trading under the Goods and Services Tax Act, 2017 and hence seeks to challenge the order dated 22nd August, 2024 passed in appeal by Additional Commissioner Grade II, first appellate authority. 3. Submission advanced by learned counsel for the petitioner is that that order of assessing officer fastening the petitioner concerned with a liability of tax upon the sale for the relevant financial year in question alongwith interest and penalty in purported exercise of power under Section 74 of the GST Act, is absolutely ex parte one as neither alleged show cause notice was ever brought to the knowledge of the petitioner, nor service of the same was physically ever effected upon petitioner. Petit