WRIT TAX No. 2336 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:82330-DB Chief Justice's Court Case :- WRIT TAX No. - 2336 of 2025 Petitioner :- M/s Moti Lal and Sons Respondent :- State of U.P. and 2 others Counsel for Petitioner :- Himanshu Mishra,Vishnu Kesarwani Counsel for Respondent :- Nimai Dass, A.C.S.C. Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This petition has been filed by the petitioner aggrieved of the order dated 26.08.2024, Annexure -1 to the writ petition, whereby demand has been raised under Section 73 of the U.P. Goods and Services Tax Act, 2017 ('Act'). 2. The petitioner was issued a notice under Section 61 of the Act, to which no response was given by the petitioner, which led to issuance of notice under Section 73 of the Act. To the said notice, the petitioner responded by indicating as under : "(ARN) - AD090624053103B FILED DRC-03 Whatever difference there was, it has been filed under DRC-03. The PDF was not downloadable, due to which I have written the ARN". 3. It appears that after making said indications, the petitioner choose, not to take any further proceedings, which resulted in passing of the order dated 26.08.2024 wherein the respondent adjudicating author