WRIT TAX No. 2051 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:74196-DB Chief Justice's Court Case :- WRIT TAX No. - 2051 of 2025 Petitioner :- M/s Priya Enterprises Respondent :- State of U.P. and another Counsel for Petitioner :- Ajay Kumar Kashyap, Ravindra Kumar Rastogi Counsel for Respondent :- Ankur Agarwal, S.C. Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This petition has been filed by the petitioner aggrieved of the order dated 28.02.2025, Annexure - 6, passed by the respondent no. 2/Assistant Commissioner - I, Dhampur under Section 73 of the U.P. Goods and Services Act, 2017 ('Act') for the period April, 2020 to March, 2021. 2. The petitioner was issued notice under Section 61 of the Act indicating discrepancies in the return after scrutiny. The petitioner filed its reply to the said notice on 28.09.2024. However, dissatisfied with the reply filed, a show cause notice under Section 73 of the Act was issued to the petitioner, wherein the petitioner was required to file reply by 28.12.2024 and date of personal hearing was fixed as 03.01.2025. The petitioner filed reply to the show cause notice on 17.01.2025. Whereafter, it appears that without providing opportunity of personal he