WRIT TAX No. 2001 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:71071-DB Chief Justice's Court Case :- WRIT TAX No. - 2001 of 2025 Petitioner :- M/s Jai Maa Sarveshwari Movers Respondent :- State of U.P. and another Counsel for Petitioner :- Ajay Kumar Yadav, Ashish Bansal, Shalini Goel Counsel for Respondent :- Ankur Agarwal (S.C.) Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. The petition has been filed by the petitioner aggrieved of the order dated 15.12.2023 passed by the Deputy Commissioner, State Tax, Sector-2, Varanasi wherein demand to the tune of Rs. 21,01,539/- has been created. 2. Submissions have been made that the show cause notice issued to the petitioner under Section 73 of the Goods and Services Tax Act, 2017 (for short 'the Act, 2017'), though provided last date of filing reply, in the column pertaining to the date of hearing, 'NA' has been indicated. 3. Submissions have been made that the petitioner filed its reply inter alia claiming that it was covered under the registration GTA and in view of RCM applicable, it was not liable to the amount claimed. The authority, without providing opportunity of hearing, has passed order dated 15.12.2023 inter alia on the ground that th