M/S Shree Dev Builders And Construction PVT. LTD. Thru. Director Mr. Gaurav Singh vs. State Of U.P. Thru. Addl. Chief Secy./Prin. Secy. Rural Engineering Deptt. And 10 Others
Original PDF →No AI summary yet for this judgment.
HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 856 of 2025 Court No. - 2 HON'BLE MRS. SANGEETA CHANDRA, J. HON'BLE BRIJ RAJ SINGH, J.
Heard learned counsel for the petitioner and Sri Rajesh Tiwari, learned Additional Chief Standing Counsel, appearing on behalf of the State Respondents.
This petition has been filed with the following main prayers:- "
Issue a writ, order or direction in the nature of mandamus commanding/directing the respondent nos. 1, 4, 6, 7, 8, 9 & 10 to consider the representation of the petitioner in the light of the aforesaid Circular dtd. 06.06.2018, and Government Orders dated 23.10.2017 and pay Goods and Services Tax (GST) at the rate of 12 percent along with interest @ of 18% per annum on the taxable amount along with the interest statutorily payable under Section 50 of the GST Act as demanded vide order dated 08.01.2025 bearing reference no. ZD090124101394 passed by the respondent no. 11, so that the entire liability of tax and interest raised by the respondent no. 11 may be discharged, in the interest of justice. Versus Counsel for Petitioner(s) : Ashish Kumar Singh, Gaurav Agrawal, Shakeel Qureshi Counsel for Respondent(s) : C.S.C. M/S Shree Dev Builders And Construction Pvt. Ltd. Thru. Director Mr. Gaurav Singh .....Petitioner(s) State Of U.P. Thru. Addl. Chief Secy./Prin. Secy. Rural Engineering Deptt. And 10 Others .....Respondent(s)
Issue a writ, order or direction in the nature of mandamus commanding/directing the respondent nos. 3, 5 & 11 to permit the petitioner to pay the demand of tax without insisting on recovery of the interest and penalty imposed vide assessment order dated 08.01.2025 if the respondent nos. 1, 4, 6, 7, 8, 9 & 10 are unable to pay the amount of interest statutorily payable under Section 50 of the GST Act, in the interest of justice.
Issue a writ, order or direction in the nature of mandamus commanding/directing the respondent nos. 3, 5 & 11 not to take coercive action against the petitioner for recovery of dues until the respondent nos. 1, 4, 6, 7, 8, 9 & 10 decide the representation of the petitioner by paying GST, in the interest of justice."
A preliminary objection has been raised by learned counsel appearing on behalf of the State Respondents by referring to paragraph-2 of the writ petition wherein it has been stated that petitioner had earlier challenged the Assessment Order dated 08.01.2025 passed by the respondent no.11 and that Writ Tax No.357 of 2025 had been disposed of by this Court by observing that the order has been passed under Section 74(9) of the U.P. G.S.T. Act, 2017 and it is appealable under Section 107 of the said Act. The Court had observed that they found no reason to interfere in writ juri iction and that the writ petition was disposed of with liberty to pursue "other remedies", as may be prescribed under the law.
It has also been stated by learned Counsel appearing for the State Respondents that instead of filing an Appeal against the order dated 08.01.2025, the petitioner has prayed that his representation may be decided by the Government and the demand of tax be withdrawn without insisting on recovery of interest and penalty imposed by the Assessment Order dated 08.01.2025. 5. It has been submitted that the order dated 08.01.2025 having not been challenged before any competent Forum, a Mandamus will not be ordinarily issued by this Court to the respondents to decide the representation of the petitioner and permit him not to comply with the Assessment Order dated 08.01.2025. 6. Learned Counsel for the petitioner, on the other hand, has submitted that the petitioner is a Government contractor and the GST has to be paid by the ultimate consumer i.e. the Government and the petitioner only provides services to the Government and, therefore, he is not liable to pay taxes.
If the petitioner is aggrieved by the order dated 08.01.2025 asking him to pay GST with interest and penalty for non-payment, the remedy available to the petitioner, as has been directed by this Court in its order dated 22.04.2025, is to approach the Appellate Forum. The State Government is not going to decide the representation of the petitioner and direct the respondents to act against the provisions of law insofar as the order of Assessment dated 08.01.2025 has not been set aside by any competent Forum till date.
The Writ Petition stands disposed of. September 8, 2025 Rahul (Brij Raj Singh,J.) (Mrs. Sangeeta Chandra,J.) RAHUL TRIPATHI 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.