# WRIT TAX No. 2526 of 2025 at Allahabad

Court: Allahabad High Court
Date: 2025-05-26
Citation: WRIT TAX No. 2526 of 2025 at Allahabad
Petitioner: WRIT TAX No. 2526 of 2025 at Allahabad
Respondent: Unknown

[Official PDF on Allahabad High Court website](https://elegalix.allahabadhighcourt.in/elegalix/WebDownloadOriginalHCJudgmentDocument.do?translatedJudgmentID=32405)

## Judgment text (excerpt)

Neutral Citation No. - 2025:AHC:89551-DB Chief Justice's Court Case :- WRIT TAX No. - 2526 of 2025 Petitioner :- M/s Malhotra Timbers Respondent :- State of U.P. and another Counsel for Petitioner :- Ajay Kumar Yadav, Anshul Kumar Singhal, Ashish Bansal, Shalini Goel 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 order dated 27.08.2024 passed by the Assistant Commissioner, State Tax, Sector-12, Kanpur, wherein demand to the tune of Rs. 8,30,030/- has been created. 2. The petitioner was issued a show cause notice under Section 73 of the Goods and Services Tax Act (for short 'the Act') on 24.05.2024 wherein the date of submission of reply and date of personal hearing were indicated as 23.06.2024 and 25.06.2024 respectively. The petitioner filed reply on 25.06.2024. The order impugned has been passed on 27.08.2024. 3. Learned counsel for the petitioner made submissions that once the petitioner has filed its reply on 25.06.2024 and order was passed almost two months thereafter on 27.08.2024, it was incumbent on the authority to provide opportuni

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