WRIT TAX No. 2398 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:90080-DB Chief Justice's Court Case :- WRIT TAX No. - 2398 of 2025 Petitioner :- M/s Unique Computer & Communication Shop Respondent :- State of U.P. and another Counsel for Petitioner :- Rishi Tandon 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 08.04.2024 passed by respondent no. 2 for financial year 2018-19, whereby a demand to the tune of Rs. 68,07,953/- has been raised against the petitioner. 2. The petitioner was issued a show-cause notice dated 10.12.2023 under Section 73 of Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act') in GST DRC-01 fixing 10.01.2023 for filing reply. The notice, inter alia, called upon the petitioner as to why tax, penalty and interest to the tune of Rs. 45,66,398/- be not imposed. As the said notice was uploaded on 'Additional Notices and Orders' tab, the petitioner, being unaware of the same, could not file any response to the said show-cause notice. A reminder dated 09.03.2024 was issued to the petitioner fixing 17.03.2024 as the date by which the reply could be filed.