WRIT TAX No. 2505 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:88057-DB Chief Justice's Court Case :- WRIT TAX No. - 2505 of 2025 Petitioner :- M/s Renu Construction Company Respondent :- State of U.P. and 2 others Counsel for Petitioner :- Anuj Datta, Sitaram Yadav Counsel for Respondent :- C.S.C., Ankur Agarwal (S.C.) Hon'ble Arun Bhansali, Chief Justice Hon'ble Kshitij Shailendra, J. 1. This petition has been filed by the petitioner aggrieved of the inaction of the respondents in deciding the application dated 21.10.2024 (Annexure-11) filed by the petitioner, seeking rectification of the order dated 29.04.2024. 2. Submissions have been made that on a notice issued under Section 61 of the Goods and Services Tax Act, 2017 ('the Act'), the petitioner filed details indicating that there was apparently no discrepancy. Whereafter a notice under Section 73 of the Act was issued, again petitioner filed a detailed response, however, the order dated 29.04.2024 was passed based on the fact that the plea raised by the petitioner regarding the alleged discrepancy pertaining to the year 2017-18, i.e. during the VAT regime, was not substantiated from the assessment order of the said period. 3. It is indicated that the asses