M/S Lotus Valley Resort vs. Union Of INDIA And 3 Others

Heard Shri Hari Om Ojha, learned counsel appearing on behalf of the petitioner, Shri Saumitra Singh, learned counsel appearing on behalf of respondent No.1 and Shri Ankur Agarwal, learned Standing Counsel appearing on behalf of the State.

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 writ, order or direction in the nature of certiorari quashing the proceeding initiated against the petitioner U/s 70 U.P. Goods and Service Tax Act, 2017 (U.P. GST Act, 2017). ii) Issue a writ, order or direction in the nature of certiorari quashing the order dated 25.04.2025 passed by respondent no. 4 U/s 74(9) read with rule 142(5) U.P. GST Act for tax period October 2021 to March 2022 and April 2022 to March 2023, in view of the provision of Section 6(2)(b) of CGST Act, 2017. ) Issue writ, order or direction in the nature of Mandamus directing the respondent no. 4 to hand over the entire documents/data of petitioner M/s Lotus Valley Restart to the respondent no. 2, who initiated the proceeding prior to respondent no. 4."

From the factual matrix, it appears that the initial show cause notice for the assessment year 2021-22 and 2022-23 have been issued by the Central Versus Counsel for Petitioner(s) : Hari Om Ojha, Rishi Kant Rai Counsel for Respondent(s) : A.S.G.I., C.S.C., Gaurav Mahajan, Saumitra Singh M/S Lotus Valley Resort .....Petitioner(s) Union Of India And 3 Others .....Respondent(s)

In light of the same, it is clear that any proceedings initiated by the State Goods and Services Tax (hereinafter referred to as 'SGST') for the same period would be barred under Section 6(2)(b) of the CGST Act.

In view of the above, the order passed by the SGST dated 25.04.2025 is quashed and set aside.

The SGST authorities are directed to hand over the entire documents/data of the petitioner to respondent No.2, that is the CGST, so that they can complete the proceedings that have been initiated by them by way of show cause notice.

We make it clear that SGST shall be at liberty to continue with any show cause notice that has been issued for a different financial year.

With the above directions, the writ petition is disposed of. September 8, 2025 K.Tiwari WTAX No. 3204 of 2025 2 (Praveen Kumar Giri,J.) (Shekhar B. Saraf,J.) KRISHNA KANT TIWARI High Court of Judicature at Allahabad KRISHNA KANT TIWARI High Court of Judicature at Allahabad