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VINAY KUMAR GUPTA vs. STATE OF U.P. AND ANOTHER
(Allahabad High Court)

Hon'ble Judges:

ARUN BHANSALI
KSHITIJ SHAILENDRA

Pet. Counsel

Aditya Pandey

Res. Counsel

C.s.c.

Ankur Agarwal (s.c.)

Petitioner / Applicant	VINAY KUMAR GUPTA
Respondent	STATE OF U.P. AND ANOTHER
Court	Allahabad High Court
State	Uttar Pradesh
Date	Mar 12, 2025
Order No.	WRIT TAX No. - 998 of 2025
Citation	2025(3) TAXREPLY 12947
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ORDER
ORDER 1. This petition is directed against order dated 28.10.2024 passed by Deputy Commissioner, State Tax, Orai, whereby application filed by the petitioner under Section 161 Goods and Services Act, 2017 (for short 'the Act') has been dismissed. 2. The petitioner was issued notice under Section 61 of the Act on 04.10.2023 to which, a reply was filed, which was not found satisfactory and therefore, notice under Section 73 of the Act was issued. 3. The Authority, after going through the various pleas, raised by the petitioner, passed the order dated 30.04.2024. After passing of the said order, the petitioner filed application under Section 161 of the Act seeking rectification in the order (Annexure No. 6). The Authority, by the order impugned, dismissed the application under Section 161 of the Act by holding that there was no justification for rectification of the order. 4. Learned counsel for the petitioner made submissions that the order impugned is non-spea....