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RAKSHA ENTERPRISES vs. STATE OF U.P. AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

ARUN BHANSALI
KSHITIJ SHAILENDRA
Pet. Counsel
Akhil Agnihotri
Res. Counsel
C.s.c.

Petitioner / Applicant

RAKSHA ENTERPRISES
Respondent STATE OF U.P. AND ANOTHER
Court Allahabad High Court
State

Uttar Pradesh

Date Apr 28, 2025
Order No.

Writ Tax No. - 1864 of 2025

Citation

2025(4) TAXREPLY 13085
Original Order
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ORDER

ORDER 1. This petition is directed against orders dated 08.08.2024 and 30.05.2024 passed by the Deputy Commissioner, Commercial Tax Department, Sector-1, Auraiya under Section 73(9) and Section 161 of the Goods and Services Tax Act, 2017 (for short, 'the Act') respectively. 2. Submissions have been made that the petitioner was issued notice under Section 61 of the Act intimating discrepancies in the return after scrutiny on 30.11.2023. The petitioner did not file any reply to said notice being unaware of issuance of the same, as the same was uploaded on the Portal of the Department, resulting in issuance of notice under Section 73 of the Act on 30.05.2024. In the said notice, the reply was to be filed by 29.06.2024 and date of personal hearing was indicated as 05.07.2024. The petitioner did not file reply to the said notice as well, resulting in passing of the order impugned dated 08.08.2024 under Section 73 of the Act creating a liability of Rs. 48,57,213.68. 3.....

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