WRIT TAX No. 2657 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:92832-DB Chief Justice's Court Case :- WRIT TAX No. - 2657 of 2025 Petitioner :- M/s Gupta and Brothers Respondent :- State of U.P. and another Counsel for Petitioner :- Vedika Nath, Yashonidhi Shukla Counsel for Respondent :- Manoj Kumar Kushwaha (S.C.) Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This writ petition is directed against show cause notice dated 26.09.2023 and demand order dated 09.12.2023 passed by the Commercial Tax Officer, Sector-2, Karvi, Chitrakoot, under Section 73 of the Goods and Services Tax Act, 2017. 2. Learned counsel with reference to judgment in M/s Hari Shanker Transport Vs. Commissioner of Commercial Tax U.P. : Writ Tax No.606 of 2025, decided on 11.03.2025, made submissions that the order impugned does not fulfill the requirement of Section 75(6) of the Act and, therefore, the order impugned deserves to be quashed and set aside and the matter be remanded back. 3. Learned counsel appearing for the respondents attempted to support the order impugned, however, does not dispute that the issue as raised is covered by the judgment in the case of M/s Hari Shanker Transport (supra). 4. In the case of M