WRIT TAX No. 2333 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:82238-DB Chief Justice's Court Case :- WRIT TAX No. - 2333 of 2025 Petitioner :- M/s Eppel Tone Engineers Private Limited Respondent :- State of U.P. and Another Counsel for Petitioner :- Pranjal Shukla, Ananya Shukla Counsel for Respondent :- C.S.C., Ankur Agarwal (S.C.) Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This writ petition has been filed by the petitioner aggrieved of the notice of intimation of tax ascertained as being payable under Section 74(5) of the Goods and Services Tax Act, 2017 ('the Act') dated 04.04.2025 issued by the Deputy Commissioner, Commercial Tax, Sector 2, Gautam Buddha Nagar (Annexure No. 12 to the writ petition). 2. The petitioner was issued a show cause notice under Section 74 of the Act dated 23.07.2021, to which a reply was filed by the petitioner and same culminated in order dated 29.07.2021. Aggrieved of the same, the petitioner filed appeal. 3. The appeal, filed by the petitioner, came to be decided by the appellate authority on 14.02.2023. Feeling aggrieved of the orders dated 29.07.2021 and 14.02.2023, the petitioner filed Writ Tax No. 106 of 2024. When the petition came up before a lea