M/S Nar Singh Tomar vs. State Of U.P. And Another

Heard learned counsel appearing on behalf of the parties.

This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner has made the following prayers:- "I. Issue a suitable writ, order or direction in the nature of certiorari calling for the records of the case and quash the impugned order dated 24.06.2022 and recovery notice in Form GST DRC-07 dated 24.06.22 passed under section 62 of the UPGST/CGST Act by the respondent no.2 for the tax period April 2022 to April, 2022, F.Y. 2022-23 (Annexure -1 to the writ petition). II. Issue a suitable writ, order or direction in the nature of mandamus directing the respondents not to press any recovery proceedings against the petitioner in relation to the order dated 24.6.2022 in Form GST DRC- 07."

Learned counsel appearing on behalf of the petitioner submits that the returns have been filed within sixty days of the impugned order dated June 24, 2022. 4. In light of the same, the authorities are required to withdraw the said order but the same has not been done till date.

The authorities are directed to withdraw the impugned order dated June 24, 2022 in accordance with law.

With the above direction, this writ petition is disposed of. September 17, 2025 DKS Versus Counsel for Petitioner(s) : Aditya Pandey Counsel for Respondent(s) : C.S.C. (Praveen Kumar Giri,J.) (Shekhar B. Saraf,J.) M/S Nar Singh Tomar .....Petitioner(s) State of U.P. and Another .....Respondent(s) DEEPAK KUMAR SRIVASTWA High Court of Judicature at Allahabad