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BL PAHARIYA MEDICAL STORE vs. STATE OF U.P. AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

PRITINKER DIWAKER
ASHUTOSH SRIVASTAVA J.

Pet. Counsel

Aditya Pandey

Res. Counsel

C.s.c.

Petitioner / Applicant	BL PAHARIYA MEDICAL STORE
Respondent	STATE OF U.P. AND ANOTHER
Court	Allahabad High Court
State	Uttar Pradesh
Date	Aug 22, 2023
Order No.	Writ Tax No. - 981 of 2023
Citation	2023(8) TAXREPLY 7769
Original Order
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ORDER
ORDER 1. Heard Sri Aditya Pandey, learned counsel for the assessee and Sri Nimai Das, learned Additional Chief Standing Counsel for the State Respondents. 2. In absence of any dispute as to fact, the matter has been proceeded with the consent of parties at the fresh stage itself. 3. Challenge has been raised to the order dated 21.03.2023 passed by the Deputy Commissioner, State Tax, Sector-1, Karvi, for the tax period July 2017 to March 2018, whereby demand in excess to Rs. 26 Lacs has been raised against the present petitioner. 4. Solitary ground being pressed in the present petition is, the only notice in the proceedings was issued to the petitioner on 12.07.2022 seeking his reply within 15 days. 5. Relying on Section 75(4) of the U.P. GST Act, 2017 (hereinafter referred to as the 'Act') as interpreted by a coordinate bench of this Court in Bharat Mint & Allied Chemicals Vs. Commissioner Commerical Tax & 2 Ors., (2022) 48 VLJ 325, it has be....