WRIT TAX No. 2527 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:93927-DB Chief Justice's Court Case :- WRIT TAX No. - 2527 of 2025 Petitioner :- Bharat Mint & Allied Chemicals Respondent :- State of U.P. and another Counsel for Petitioner :- Abhinav Mehrotra,Bhavna Mehrotra,Satya Vrata Mehrotra Counsel for Respondent :- C.S.C. Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This writ petition has been filed by the petitioner aggrieved of the notice dated 25.02.2025 issued by respondent no. 2 under Section 74 of the Goods and Services Tax Act, 2017 (for short 'the Act') to the petitioner. The petitioner was earlier issued a notice under Section 73 of the Act, indicating as many as ten issues. The petitioner filed reply to the said show cause notice on all the aspects raised. 2. In the order passed under Section 73 (9) of the Act dated 20.02.2025, the authority in relation to the issues raised in Point Nos. 1, 6, 8 & 10 observed that as further investigation is required, a fresh notice would be issued and on rest of the aspects, the plea raised/response filed by the petitioner was accepted, whereafter the present notice under Section 74 of the Act has been issued. 3. Submissions have been made