Gaurav Kumar vs. The Commissioner G.S.T Lucknow And Another

Heard Shri Amar Jeet Upadhyay, learned counsel for the petitioner and Shri Arvind Kumar Mishra, learned counsel for the revenue.

Present petition has been filed for the following relief: "(i) Issue a writ order, or direction in the nature of mandamus commanding and directing the respondent no.2 to decide the representation of the petitioner dated 20.05.2025 within stipulated period as fixed by this Hon'ble Court."

To the extent GST regime provides for self-assessment and adjudication mechanism for determination of the tax liabilities and it further provides for recovery mechanism to recover outstanding amounts, the generic representation by the petitioner is a non-statutory representation. No obligation may exist with the revenue authorities to decide such a representation and no mandamus may be issued to compel the statutory authorities to decide such representation. Plainly, writ petition is misconceived.

Accordingly, the present petition stands dismissed leaving it open to the petitioner to pursue his statutory remedies in accordance with law, without being prejudiced by any observation made in this order. October 15, 2025 Prakhar Versus Counsel for Petitioner(s) : Amar Jeet Upadhyay Counsel for Respondent(s) : C.S.C. (Indrajeet Shukla,J.) (Saumitra Dayal Singh,J.) Gaurav Kumar .....Petitioner(s) The Commissioner G.S.T Lucknow And Another .....Respondent(s) PRAKHAR SRIVASTAVA High Court of Judicature at Allahabad