Neutral Citation No. - 2025:AHC-LKO:12726 Court No. - 7 Case :- WRIT TAX No. - 367 of 2024 Petitioner :- M/S Shri Krishna Surgicals Thru. Proprietor Amit Kapoor And Another Respondent :- Principal Commissioner,C.G.S.T. And Central Excise,Lucknow And Another Counsel for Petitioner :- Manish Singh Counsel for Respondent :- Ratnesh Lal,Dipak Seth Hon'ble Pankaj Bhatia,J. Disposed off vide my order of date passed in Writ Tax No.364 of 2024. Order Date :- 3.3.2025 VNP/- Digitally signed by :- VISHVANATH PRASAD SHUKLA High Court of Judicature at Allahabad, Lucknow Bench