WRIT TAX No. 2242 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:82853-DB Chief Justice's Court Case :- WRIT TAX No. - 2242 of 2025 Petitioner :- M/s Hardwarilal & Sons Private Limited Respondent :- State of Uttar Pradesh and 2 others Counsel for Petitioner :- Pranjal Shukla Counsel for Respondent :- C.S.C. Counsel for Respondent :- S.C., Ankur Agarwal Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This writ petition has been filed by the petitioner aggrieved of the impugned demand order and show cause notice dated 07.02.2025 and 05.12.2024 respectively for the period April 2020 to March 2021 issued/passed under Section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017 (for short, 'the Act') and a restraint against the respondents from resorting to any coercive measure against the petitioner pursuant to the impugned notice. 2. The extra ordinary jurisdiction of this Court has been invoked based on the plea that though the notice has been issued under Section 74 of the Act, which can only be founded on the ground that the tax has not been paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any wilful misstatement or suppressio