WRIT TAX No. 2272 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:80202-DB Chief Justice's Court Case :- WRIT TAX No. - 2272 of 2025 Petitioner :- M/s Maa Vindhya Vasini Tobacco Private Limited Respondent :- State of U.P. and another Counsel for Petitioner :- Nishant Mishra,Parinita Gupta, Amit Awasthi Counsel for Respondent :- Ankur Agarwal, S.C. Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This petition is directed against show cause notice dated 25.03.2025, Annexure - 1, issued under Section 74 of the Goods and Services Act, 2017 ('Act'). 2. Submission has been made that necessary ingredients of Section 74 pertaining to suppression etc. having not been alleged, the notice could not have been issued. 3. Further submission has been made that the authority before issuing the notice has not cared to look into the relevant records, including GSTR-3B pertaining to the transaction in question wherein, the petitioner has deposited the tax in question and therefore, the issuance of notice is bad in law. 4. Counsel for the respondents made submissions that questioning the show cause on the said grounds cannot be countenanced as the pleas sought to be raised in the petition are all available in resp