M/S New Sr Electrical And Engineers Thru. Proprietor Dinesh Tiwari vs. State Of U.P. Thru. Addl. Chief Secy. Finance Deptt. Lko. And 2 Others
Original PDF →Facts
The petitioner, M/S New Sr Electrical And Engineers, filed a writ petition before the Allahabad High Court challenging a communication/order dated 26.08.2025 issued by the Deputy Commissioner (Special Investigation), State Tax, Range-B, Lucknow. The petitioner sought to quash this order, prevent interference with lawful contractual payments to them, and ensure that no coercive steps or recovery measures were taken without proper proceedings under Sections 73/74 of the GST Acts. The State-respondents were represented by the learned Standing Counsel. The petition was filed seeking these reliefs.
Held
The Court noted the submission made by the learned counsel for the petitioner that the impugned order dated 26.08.2025 has since been withdrawn by the concerned authority. Consequently, the writ petition, which was filed challenging this order and seeking related reliefs, has become infructuous. The Court did not delve into the merits of the petitioner's prayers or the validity of the original order, as its withdrawal rendered the proceedings moot. No specific findings were made on the issues framed, as the petition was disposed of on the ground of infructuousness. The operative direction was to dismiss the writ petition.
Key Issues
1. Whether the impugned communication/order dated 26.08.2025 issued by the Deputy Commissioner (Special Investigation), State Tax, Range-B, Lucknow, is liable to be quashed. (Question of law) 2. Whether the opposite parties should be commanded not to interfere with or restrain the petitioner from making lawful contractual payments. (Question of law) 3. Whether the opposite parties should be commanded not to take any coercive steps or recovery measures against the petitioner without initiation and completion of proceedings strictly under Sections 73/74 of the GST Acts. (Question of law) Petitioner's Contention: The learned counsel for the petitioner submitted that the impugned order has been withdrawn by the authorities. Therefore, the writ petition has become infructuous. Revenue's Contention: The judgment records no specific argument from the State-respondents.
Sections Cited
Section 73, Section 74
AI-generated summary — verify with the full judgment below
HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 903 of 2025 Court No. - 2 HON'BLE MRS. SANGEETA CHANDRA, J. HON'BLE BRIJ RAJ SINGH, J.
Heard learned counsel for the petitioner and learned Standing Counsel for the State-respondents.
This petition has been filed with the following main prayers:- "1- Issue a writ, order or direction in the nature of certiorari quashing the impugned communication / order dated 26.08.2025 issued by the opposite party no.3/ Deputy Commissioner (Special Investigation), State Tax, Range-B, Lucknow (Annexure-1 to the writ petition). 2-Issue a writ, order or direction in the nature of mandamus commanding the opposite parties not to interfere with or restrain Indian Oil Corporation Ltd. from making lawful contractual payments to the petitioner. 3-Issue a writ, order or direction in the nature of Versus Counsel for Petitioner(s) : Ajay Sharma Counsel for Respondent(s) : C.S.C. M/S New Sr Electrical And Engineers Thru. Proprietor Dinesh Tiwari .....Petitioner(s) State Of U.P. Thru. Addl. Chief Secy. Finance Deptt. Lko. And 2 Others .....Respondent(s)
mandamus commanding the opposite parties not to take any coercive steps or recovery measures against the petitioner without initiation and completion of proceedings strictly under Sections 73/74 of the GST Acts."
Learned counsel for the petitioner submits that the order impugned has now been withdrawn, therefore, this writ petition has become infructuous.
The writ petition is accordingly dismissed as infructuous. September 15, 2025 Sachin WTAX No. 903 of 2025 2 (Brij Raj Singh,J.) (Mrs. Sangeeta Chandra,J.) SACHIN MEHROTRA 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.