Allahabad High Court · 2025-05-29
WRIT TAX No. 2460 of 2025 at Allahabad
- Citation / case number
- WRIT TAX No. 2460 of 2025 at Allahabad
- Court
- Allahabad High Court
- Petitioner
- WRIT TAX No. 2460 of 2025 at Allahabad
- Respondent
- Unknown
Judgment text excerpt
Neutral Citation No. - 2025:AHC:92328-DB Chief Justice's Court Case :- WRIT TAX No. - 2460 of 2025 Petitioner :- M/s Tangent Infocom Pvt Ltd Respondent :- State of Uttar Pradesh and another Counsel for Petitioner :- Pranjal Shukla Counsel for Respondent :- S.C., Ankur Agarwal Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This writ petition is directed against the demand order dated 16.08.2024 issued by the Deputy Commissioner, State Tax, Jurisdiction Ghaziabad, Sector-15, Ghaziabad (C) under Section 73 of the Goods and Services Tax Act, 2017 for the financial year 2019.20. 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 fulfil 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 t