Surya Prakash Singh vs. U.O.I. Thru. Secy. Ministry Of Finance New Delhi And 5 Others
Original PDF →No AI summary yet for this judgment.
HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 911 of 2025 Court No. - 2 HON'BLE MRS. SANGEETA CHANDRA, J. HON'BLE BRIJ RAJ SINGH, J. This petition has been filed with the following prayers :- Issue a writ, order or direction in the nature of Certiorari to quash / set aside penalty amount Rs.36,000/- (wherein tax liability of Rs.18,000/- under CGST and Rs.18,000/- under SGST has been imposed) ordered via Receipt of assessment having reference no.ZD090522080372G dated 28.05.2022 of financial year 2021-2022 regarding issue involved GSTR 3B not filed upon the petitioner as annexed in Annexure No.12. i. Issue an order directing the opposite party to consider and decide the representation dated 29.5.2025 of the petitioner. ii.
We have heard learned counsel for the petitioner, learned Standing Counsel who appears on behalf of respondents no.3, 4, 5, 6 and Shri Atul Kumar Singh who has filed his memo of appearance on behalf of opposite party no.
It is the case of the petitioner that he had established a firm registered in the name of Shri Hari Enterprises for the purpose of business of standard wire, ropes, cables, plaited bands, slings and the like of iron and steel with effect from 16.10.2020 but the firm could not conduct any business activity, i.e. no outward supplies of good or services, no inward supplies attracting reverse charge and no taxable transactions whatsoever were carried out during the said period of time yet impugned order has been issued for financial year 2021-2022. GSTR3B has been issued without application on mind. Learned Standing Counsel has stated that the petitioner has a statutory remedy under Section 107 of the State GST Act against the order dated Versus Counsel for Petitioner(s) : Awadhesh Kumar Mishra Counsel for Respondent(s) : A.S.G.I., C.S.C., Kuldeepak Nag (K.D.Nag) Surya Prakash Singh .....Petitioner(s) U.O.I. Thru. Secy. Ministry Of Finance New Delhi And 5 Others .....Respondent(s)
2022. This petition is disposed of with liberty to the petitioner to approach appellate forum. September 17, 2025 mks WTAX No. 911 of 2025 2 (Brij Raj Singh,J.) (Mrs. Sangeeta Chandra,J.) MANISH SAXENA High Court of Judicature at Allahabad, Lucknow Bench
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.