WRIT TAX No. 2006 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:79678-DB Chief Justice's Court Case :- WRIT TAX No. - 2006 of 2025 Petitioner :- M/s Vrinda Automation Respondent :- State of Uttar Pradesh and another Counsel for Petitioner :- Pranjal Shukla, Parth Goswami, Gauransh Mishra Counsel for Respondent :- Ankur Agarwal (S.C.) Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This petition is directed against the order dated 30.12.2024 passed by respondent no. 2 for the period April 2019 to March 2020, whereby a demand to the tune of Rs. 1,34,94,294/- has been raised against the petitioner. 2. The petitioner was issued a show-cause notice dated 25.11.2023 under Section 74 of Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act') in GST DRC-01. The notice, inter alia, called upon the petitioner as to why tax, penalty and interest to the tune of Rs. 66,13,874.78 be not imposed. It is stated that as the said notice was uploaded on the portal under the tab ‘Additional Notice and Order’ and was never communicated to the petitioner through any other mode, the petitioner being unaware of issuance of such notice, did not/could not file any response to the said show-cause notice,