Savitri Home Solution Thru. Proprietor Ravindra Kumar vs. State Of U.P. Thru. Prin. Secy. Deptt. Of Institutional Finance Lko. And 2 Others

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WTAX/1163/2025HC AllahabadGSTCNR UPHC02081909202503 November 2025Bench: SHEKHAR B. SARAF,PRASHANT KUMAR1 pages

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HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW WRIT TAX No. - 1163 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE PRASHANT KUMAR, J.

1.

Heard learned counsel appearing on behalf of the parties.

2.

We have perused the impugned orders dated 05.12.2024, 28.09.2024 and 27.09.2024. Upon perusal of the same, it appears that the penalty imposed under the said orders is beyond the maximum amount prescribed under Section 125 of the CGST Act.

3.

In light of the same, the impugned orders are quashed and set aside with a direction upon the authorities to grant fresh opportunity of hearing to the petitioner and thereafter pass a fresh order in accordance with law within a period of 10 weeks from date.

4.

The accounts of the petitioner, which have been frozen, are to be unfrozen immediately, preferably within a period of 48 hours from today.

5.

With the above directions, the writ petition is disposed of. November 3, 2025 Ashutosh Versus Counsel for Petitioner(s) : Ajay Kushwaha, Harshita Gautam, Kanchan Maurya Counsel for Respondent(s) : C.S.C. (Prashant Kumar,J.) (Shekhar B. Saraf,J.) Savitri Home Solution Thru. Proprietor Ravindra Kumar .....Petitioner(s) State Of U.P. Thru. Prin. Secy. Deptt. Of Institutional Finance Lko. And 2 Others .....Respondent(s) ASHUTOSH PANDEY 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.