WRIT TAX No. 2136 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:76266-DB Chief Justice's Court Case :- WRIT TAX No. - 2136 of 2025 Petitioner :- M/s Ratnadeep Fashions Respondent :- Commissioner of State Tax, U.P. Lucknow and another Counsel for Petitioner :- Aloke Kumar,Puneet Arun Counsel for Respondent :- Ankur Agarwakm S.C. Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This petition is directed against order dated 24.02.2025, Annexure -1 to the writ petition, passed under Section 73 of the Goods and Services Act, 2017 ('Act') inter-alia raising a demand to the tune of Rs.76,274.45. 2. Submission has been made that when the registration of the petitioner was cancelled by order dated 23.09.2022 with effect from 31.07.2022, the demand as on that date was indicated as 'NIL'. Whereafter, the petitioner was issued a notice under Section 73 of the Act on 25.11.2024 for the Financial Year 2020 - 2021 raising a demand of Rs.1,23,247.15. Whereafter, reminder dated 15.01.2025 was issued and a reply to the show cause notice was filed by the petitioner on 18.01.2025, wherein the petitioner deposited the requisite amount of tax through DRC-03. The petitioner also deposited interest to the tune of Rs.