WRIT TAX No. 2361 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:89042-DB Chief Justice's Court Case :- WRIT TAX No. - 2361 of 2025 Petitioner :- TLC Holidays Respondent :- State of U.P. and 4 others Counsel for Petitioner :- Rahul Agarwal Counsel for Respondent :- A.S.G.I., C.S.C., Saumitra Singh, Ankur Agarwal (S.C.) Hon'ble Arun Bhansali, Chief Justice Hon'ble Kshitij Shailendra, J. 1. This writ petition is directed against ex parte demand order dated 28.08.2024 issued by the Assistant Commissioner, State Tax, Sector-16, Kanpur under Section 73 of the Goods and Services Tax Act, 2017. 2. Learned counsel with reference to judgment in M/s Hari Shanker Transport Vs. Commissioner of Commercial Tax U.P. : Writ Tax No. 606 of 2025, decided on 11.03.2025, made submissions that the order impugned does not fulfill the requirement of Section 75(6) of the Act and, therefore, the order impugned deserves to be quashed and set aside and the matter be remanded back. 3. Learned counsel appearing for the respondents attempted to support the order impugned, however, does not dispute that the issue as raised is covered by the judgment in the case of M/s Hari Shanker Transport (supra). 4. In the case of M/s Hari Shanker Transport