WRIT TAX No. 2550 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:90448-DB Chief Justice's Court Case :- WRIT TAX No. - 2550 of 2025 Petitioner :- The Alld Whole Sale Central Coop Store Limited Respondent :- State of U.P. and 2 others Counsel for Petitioner :- Divya Prakash Tripathi, Ravi Pratap Singh, Tanmay Sadh Counsel for Respondent :- Nimai Dass (A.C.S.C.), Ankur Agarwal (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 order dated 27.03.2023, passed under Section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017 ('the Act'), Annexure No. 1 and order dated 02.12.2023 passed under Section 73 of the Act (Annexure No. 2). 2. Submissions have been made that during the pendency of the present proceedings, the proceedings under Section 73 of the Act have been dropped. In consequence, the challenge laid to the proceedings under Section 73 of the Act has rendered infructuous. 3. Qua the proceedings under Section 74 of the Act, submissions have been made that notices issued under Section 74 of the Act, were uploaded on 'Additional Notices and Orders' Tab of the G.S.T. Portal, which is evident from Annexure-7 and conseq