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CHANDRASHEKHAR YADAV vs. STATE OF U.P. AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

ARUN BHANSALI
KSHITIJ SHAILENDRA

Pet. Counsel

Ajay Kumar Yadav

Ashish Bansal

Shalini Goel

Res. Counsel

Ankur Agarwal

Petitioner / Applicant	CHANDRASHEKHAR YADAV
Respondent	STATE OF U.P. AND ANOTHER
Court	Allahabad High Court
State	Uttar Pradesh
Date	Feb 28, 2025
Order No.	Writ Tax No. - 357 of 2025
Citation	2025(2) TAXREPLY 12571
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ORDER
ORDER 1. This writ petition has been filed by the petitioner aggrieved of the order dated 16.03.2024, Annexure-1 passed by respondent no. 2 under Section 74 of State Goods and Services Tax Act, 2017 (in short, 'the Act'), for the financial year 2017-18 (July 2017 to March 2018) raising a demand of Rs. 25,08,494/- towards interest and penalty. 2. The petitioner was issued a show cause notice dated 12.10.2022 under Section 74 of the Act inter alia indicating that though in GST DRC-01 a tax liability of Rs. 13,55,943.00/- was declared, however, no tax was deposited and that notice under Section 61 of the Act was issued, however, no explanation was submitted. 3. Pursuant to the said notice dated 12.10.2022, the petitioner deposited Rs. 13,55,943.60/- through DRC-03 on 14.11.2022. Thereafter, the impugned order dated 16.03.2024 has been issued demanding the amount of interest and penalty. 4. Learned counsel for the petitioner made submissions that a bare....