WRIT TAX No. 2226 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:78902-DB Chief Justice's Court Case :- WRIT TAX No. - 2226 of 2025 Petitioner :- M/s Tiwari Cycle Agency Respondent :- Additional Commissioner, Grade-2 (Appeals) Commercial Tax and another Counsel for Petitioner :- Ashish Jaiswal,Brijendra Kumar Pandey,Sachindra Kumar Pandey Counsel for Respondent :- A.C.S.C., Nimai Dass Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This writ petition is directed against the show cause notice dated 24.05.2024 and demand order dated 22.08.2024 issued by the Commercial Tax Officer, Kanpur Sector 27, Kanpur (D) Kanpur II, Uttar Pradesh, under Section 73 of the Goods and Services Tax Act, 2017. 2. Learned counsel with reference to judgment in M/s Hari Shanker Transport Vs. Commissioner of Commercial Tax U.P.: Writ Tax No.606 of 2025, decided on 11.03.2025, made submissions that the order impugned does not fulfill the requirement of Section 75(6) of the Act and, therefore, the order impugned deserves to be quashed and set aside and the matter be remanded back. 3. Learned counsel appearing for the respondents attempted to support the order impugned, however, does not dispute that the issue as raised