# WRIT TAX No. 2349 of 2025 at Allahabad

Court: Allahabad High Court
Date: 2025-05-26
Citation: WRIT TAX No. 2349 of 2025 at Allahabad
Petitioner: WRIT TAX No. 2349 of 2025 at Allahabad
Respondent: Unknown

[Official PDF on Allahabad High Court website](https://elegalix.allahabadhighcourt.in/elegalix/WebDownloadOriginalHCJudgmentDocument.do?translatedJudgmentID=32296)

## Judgment text (excerpt)

Neutral Citation No. - 2025:AHC:88718-DB Chief Justice's Court Case :- WRIT TAX No. - 2349 of 2025 Petitioner :- M/s Swastik Traders Respondent :- State of U.P. and 2 others Counsel for Petitioner :- Pooja Talwar Counsel for Respondent :- S.C., Ankur Agarwal Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This petition is directed against order dated 27.02.2025 passed by Deputy Commissioner, Sector-1, State Tax, Hamirpur under Section 73(9) of the U.P. Goods and Services Tax Act, 2017 (for short, 'the Act'). 2. By the impugned order, the authority has raised demand to the tune of about Rs. 4,26,00,000/- against the petitioner. 3. Submissions have been made pertaining to the merit of the order passed by the authority, wherein pertaining to the work contract of the petitioner purportedly on account of non production of the requisite documents and/or applying the principles as were existing during the VAT regime, determinations have been made. 4. Learned counsel for the petitioner attempted to make submissions inter alia indicating that the finding recorded regarding non production of documents is ex-facie contrary to the record and that the principles applied, ar

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