WRIT TAX No. 2055 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:74043-DB Chief Justice's Court Case :- WRIT TAX No. - 2055 of 2025 Petitioner :- M/S Vibhuti Tyres Respondent :- State of U.P. and Another Counsel for Petitioner :- Ajay Kumar Kashyap,Ravindra Kumar Rastogi Counsel for Respondent :- C.S.C. Ankur Agarwal (SC) Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This petition is directed against the order dated 18.11.2023 passed by respondent no. 2 for the period July 2017 to March 2018, whereby a demand to the tune of Rs. 32,97,336/- has been raised against the petitioner. 2. The petitioner was issued a show-cause notice dated 29.09.2023 under Section 73 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. 8,81,080/- be not imposed. Apparently, petitioner did not file any response to the said show-cause notice. As no appearance was made, the same led to passing of the order dated 18.11.2023 raising the demand as indicated herein-above. 3. Learned counsel for the petitioner made submissions that action of the respondents in raising demand to the