WRIT TAX No. 2486 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:87915-DB Chief Justice's Court Case :- WRIT TAX No. - 2486 of 2025 Petitioner :- M/S Vadilal Enterprises Limited Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Pooja Talwar Counsel for Respondent :- C.S.C., Ankur Agarwal (SC) Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This writ petition is directed against notice dated 25.02.2025 issued under Section 74 of the Goods and Services Tax Act, 2017 (for short ‘the Act’) to the petitioner raising a demand of Rs.2601537910/-. 2. Challenge has been laid to the said notice inter alia on the ground that neither the ingredients as required under Section 74 of the Act are present nor have been alleged and, therefore, the notice is bad. 3. Submission have been made that on the issues for which a 74 notice has been issued, earlier a notice under Section 73 along with other aspects was issued to the petitioner to which response along with documents was filed. However, while passing the order on notice under Section 73 of the Act on 22.2.2025, it was observed that on account of the difference between the document produced during the departmental audit and during proceedin