WRIT TAX No. 509 of 2026 at Lucknow

HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 509 of 2026 M/S Make My Trip India Private Limited Thru. Authorized Signatory Pradeep Mittal .....Petitioner(s) Versus State Of U.P. Thru. Prin. Secy. Deptt. Of State Tax Lko And Another .....Respondent(s) Counsel for Petitioner(s) : Surangama Sharma Counsel for Respondent(s) : C.S.C. Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE ABDHESH KUMAR CHAUDHARY, J. 1. Heard Shri Suresh Agrawal and Ms. Surangama Sharma, learned counsel appearing on behalf of the petitioner and learned Standing Counsel appearing on behalf of the State-respondents. 2. This petition is directed against the order dated 30.12.2025 passed by respondent no. 2 for the period April 2021 to March 2022 (F.Y. 2021-22) whereby a demand to the tune of Rs.12,04,33,428/- has been raised against the petitioner. 3. The petitioner was issued a show-cause notice dated 30.09.2025 under Section 73 of Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act') in GST DRC-01. The notice, inter alia, called upon the petitioner as to why interest to the tune of Rs.2,358/- be not imposed. Apparently, petitioner filed response to the said show-cause notice o