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SONKER GAS vs. STATE OF UP AND OTHERS
(Allahabad High Court)

Hon'ble Judges:

ARUN BHANSALI
KSHITIJ SHAILENDRA

Pet. Counsel

Vedika Nath

Yashonidhi Shukla

Res. Counsel

C.s.c.

Ankur Agarwal

Petitioner / Applicant	SONKER GAS
Respondent	STATE OF UP AND OTHERS
Court	Allahabad High Court
State	Uttar Pradesh
Date	Mar 12, 2025
Order No.	Writ Tax No. - 982 of 2025
Citation	2025(3) TAXREPLY 12761
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ORDER
ORDER 1. This petition is directed against order dated 22.04.2024 (Annexure No. 1) passed by Deputy Commissioner, State GST, Kanpur, whereby a demand of Rs. 1,73,686/- has been created against the petitioner. 2. Submissions have been made that the petitioner is a proprietorship firm engaged in the business of cooking gas refill and other accessories and is a distributor for Indian Oil Corporation. A notice under Section 61 of the Goods and Services Tax Act, 2017 (for short 'the Act') was issued to the petitioner on 25.10.2023, inter alia, intimating the discrepancies in the return after scrutiny. The petitioner did not file any reply to the said notice, therefore, a notice under Section 73 of the Act was issued to the petitioner on 15.12.2023 for the tax period April, 2018 to March, 2019 requiring the petitioner to show cause on various grounds pertaining to the discrepancies as indicated in the notice under Section 61 of the Act. The petitioner filed reply to t....