M/S Ikon Lubes INDIA Private LTD vs. State Of U.P. And Another

Heard 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 quashing the impugned order dated 8.4.2025 passed by the respondent no.2 under Section 74(9) of UPGST/CGST Act (Annexure-1 to the writ petition). II. Issue a suitable writ, order or direction in the nature of certiorari quashing the impugned notice dated 5.12.2024 issued by the respondent no.2 under section 74(1) for the period April 2018 to March 2019, F.Y. 2018-19 (Annexure- 3 to the writ petition)."

Upon perusal of the show cause notice and the impugned order, it appears that the impugned order is gone beyond the show cause notice and is accordingly in violation of Section 75(7) of UPGST Act. Furthermore, certain relied upon documents that were sought by the petitioner were not supplied to the petitioner.

In light of the same, the State GST Department/respondent No.2 is directed to supply the relied-upon documents to the petitioner within a period of two weeks from date. The impugned order is quashed and set aside with a direction upon the authorities to grant the petitioner an opportunity to file a fresh reply, after supplying the relied upon Versus Counsel for Petitioner(s) : Aditya Pandey Counsel for Respondent(s) : C.S.C. M/S Ikon Lubes India Private Ltd .....Petitioner(s) State of U.P. and Another .....Respondent(s)

With the above direction, the writ petition is disposed of. September 15, 2025 DKS WTAX No. 2915 of 2025 2 (Praveen Kumar Giri,J.) (Shekhar B. Saraf,J.) DEEPAK KUMAR SRIVASTWA High Court of Judicature at Allahabad