WRIT TAX No. 2265 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:80312-DB Chief Justice's Court Case :- WRIT TAX No. - 2265 of 2025 Petitioner :- M/s Heera Lal Vinod Kumar Respondent :- Union of India and 4 others Counsel for Petitioner :- Manish Chandra, Niraj Kumar Singh, Praveen Kumar Srivastava, Utkarsh Malviya Counsel for Respondent :- A.S.G.I., Amit Mahajan, C.S.C., Ankur Agarwal (S.C.), Saumitra Singh Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This writ petition is directed against show cause notice dated 20.12.2023 and order dated 23.04.2024 issued by the Deputy Commissioner, Sector-2, Commercial Tax, Mirzapur 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 is covere