WRIT TAX No. 2254 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:80116-DB Chief Justice's Court Case :- WRIT TAX No. - 2254 of 2025 Petitioner :- M/s S.A.B. Engg Works Respondent :- State of U.P. and another Counsel for Petitioner :- Ajay Kumar Kashyap,Ravindra Kumar Rastogi Counsel for Respondent :- C.S.C. Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This writ petition is directed against the action of the respondents in recovering the amount from the Electronic Credit Ledger/Electronic Cash Ledger of the petitioner under Section 79 of the Goods and Services Taxes Act, 2017 ('the Act'). 2. Submissions have been made that demand was raised against the petitioner on 29.04.2024, against which, the petitioner filed appeal under Section 107 of the Act by making the requisite pre-deposit and on 24.01.2025, the appeal was rejected and within a period of four days on 29.01.2025, a sum of Rs.1,55,079/- was deducted from the Electronic Credit Ledger/Electronic Cash Ledger of the petitioner without intimation/initiating the recovery proceedings. 3. Submissions have been made that under the provisions of Section 112 of the Act, the petitioner has a remedy of filing appeal before the appellate tribunal