WRIT TAX No. 2375 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:89524-DB Chief Justice's Court Case :- WRIT TAX No. - 2375 of 2025 Petitioner :- M/s Hindustan Brick Field Respondent :- State of Uttar Pradesh and another Counsel for Petitioner :- Pranjal Shukla, Dheeraj Dwivedi 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 is directed against show cause notice dated 09.11.2024 and the ex parte demand order dated 21.02.2025 issued by the Assistant Commissioner, State Tax Jurisdiction Pilibhit Sector-2, Bareilly (B) under Section 74 of the Goods and Services Tax Act, 2017 for the Financial Year 2021-22. 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