WRIT TAX No. 1849 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:69697-DB Chief Justice's Court Case :- WRIT TAX No. - 1849 of 2025 Petitioner :- M/s New Jai Durga Enterprises Respondent :- State of U.P. and another Counsel for Petitioner :- Mr. Rishi Raj Kapoor Counsel for Respondent :- C.S.C. Mr. Ankur Agarwal (S.C.) Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This writ petition has been filed aggrieved of orders dated 17.07.2021 and 24.08.2024 passed under Section 73 of the U.P. Goods and Services Tax Act, 2017 (for short 'the Act') pertaining to the assessment period January 2020 and April 2019-March 2020. 2. Submissions have been made that a show cause notice was issued to the petitioner under Section 73 of the Act for the period January 2020, wherein in the Column pertaining to the date of personal hearing, 'NA' was indicated. Subsequent thereto, including the period of January 2020, another notice dated 17.05.2024 for the period April 2019-March 2020 was issued to the petitioner, wherein the date of filing reply was indicated as 16.06.2025 and date of personal hearing was fixed as 10.06.2024 i.e. before the last date of filing the reply. Whereafter in the reminders issued to the pet