WRIT TAX No. 2360 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:89096-DB Chief Justice's Court Case :- WRIT TAX No. - 2360 of 2025 Petitioner :- M/s Maha Laxmi Enterprises Respondent :- State of U.P. and another Counsel for Petitioner :- Vishwjit Counsel for Respondent :- C.S.C., Ankur Agarwal (S.C.) Hon'ble Arun Bhansali, Chief Justice Hon'ble Kshitij Shailendra, J. 1. This petition is directed against the order dated 24.01.2025 passed by respondent no. 2 for the period April 2021 to March 2022 (F.Y. 2021-22) whereby a demand to the tune of Rs. 2,51,58,096/- has been raised against the petitioner. 2. The petitioner was issued a show-cause notice dated 21.09.2024 under Section 74 of Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act') in GST DRC-01. The notice, inter alia, called upon the petitioner as to why tax, penalty and interest to the tune of Rs. 1,25,28,932/- be not imposed. Apparently, petitioner filed response to the said show-cause notice on 22.01.2025. After two days, the order dated 24.01.2025 raising the demand as indicated herein-above has been passed. 3. Learned counsel for the petitioner made submissions that action of the respondents in raising demand to the tune of Rs. 2,51,5