WRIT TAX No. 533 of 2025 at Lucknow

HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 533 of 2025 M/S Simla Gomti Pan Products Pvt. Ltd. Lko. thru. Director Megh Raj Singh .....Petitioner(s) Versus Commissioner of State Tax U.P. Commissioners Office Lko. and 2 others .....Respondent(s) Counsel for Petitioner(s) : Pradeep Agrawal, Amar Mani Tiwari Counsel for Respondent(s) : C.S.C. A.F.R. Court No. - 6 HON'BLE JASPREET SINGH, J. 1. Heard Shri Pradeep Agrawal, learned counsel for the petitioner and Shri Sanjay Sarin, learned Additional Chief Standing Counsel for the State-Revenue. 2. Under challenge is the order dated 24.05.2025 passed by the respondent No.2 for the Assessment Years 2021-22 and 2022-2023 respectively. The petitioner also prays that the order dated 12.06.2024 passed under Section 74 of the U.P. Goods and Sales Tax Act, 2017 (in short, 'the GST Act') has been passed without affording an opportunity of hearing, hence, the same also deserves to be set aside and a further direction has been sought directing the respondent No.3 not to recover the disputed tax for the Assessment Years 2021-22 and 2022-23 respectively. 3. Shri Agrawal, learned counsel for the petitioner has submitted that the impugn