BharatTaxGST

M/S Maa Vindhya Vasini Tobacco Private Limited vs. State Of U.P. And Another

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WTAX/2272/2025HC AllahabadGSTCNR UPHC01237523202514 May 20252 pages
For Petitioner: Nishant Mishra, Parinita Gupta, Amit Awasthi

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Neutral Citation No. - 2025:AHC:80202-DB Chief Justice's Court Case :- WRIT TAX No. - 2272 of 2025 Petitioner :- M/s Maa Vindhya Vasini Tobacco Private Limited Respondent :- State of U.P. and another Counsel for Petitioner :- Nishant Mishra,Parinita Gupta, Amit Awasthi Counsel for Respondent :- Ankur Agarwal, S.C. Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J.

1.

This petition is directed against show cause notice dated 25.03.2025, Annexure - 1, issued under Section 74 of the Goods and Services Act, 2017 ('Act').

2.

Submission has been made that necessary ingredients of Section 74 pertaining to suppression etc. having not been alleged, the notice could not have been issued.

3.

Further submission has been made that the authority before issuing the notice has not cared to look into the relevant records, including GSTR-3B pertaining to the transaction in question wherein, the petitioner has deposited the tax in question and therefore, the issuance of notice is bad in law.

4.

Counsel for the respondents made submissions that questioning the show cause on the said grounds cannot be countenanced as the pleas sought to be raised in the petition are all available in response to the show cause notice.

5.

Having considered the submissions made by counsel for the parties and the material available on record, we do not find any reason to entertain the present petition against show cause notice, the petitioner would be free to raise all the issues, as raised in the present petition, before the Joint Commissioner, who has issued the notice and it goes without saying that the authority would take

into consideration all the issues raised by the petitioner in accordance with law.

6.

The petition stands disposed of. Order Date :- 15.5.2025 nd (Kshitij Shailendra, J) (Arun Bhansali, CJ) NISITH DEY High Court of Judicature at Allahabad

Reproduced from the public record of the Allahabad High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.