M/S Mehta Traders vs. State Of Uttar Pradesh And Another
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HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 4292 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE PRAVEEN KUMAR GIRI, J.
Heard learned counsel for the parties.
By means of the present petition, the petitioner seeks the following relief: "(a) Issue a writ, order or direction in the nature of certiorari for quashing the impugned Adjudication Order bearing Reference No.ZD090225112541S dated 10.02.2025 along with DRC-07 passed by respondent no.2 (Assistant Commissioner, State Tax, Sector-4, Bareilly, Uttar Pradesh), under Section 73 of CGST/UPGST Act. (b) Issue a writ, order or direction in the nature of certiorari for quashing the impugned Show Cause Notice bearing Reference No.ZD091124201399G dated 18.11.2024 issued by Respondent no.2 (Assistant Commissioner, State Tax, Sector-4, Bareilly, Uttar Pradesh), under Section 73 of CGST/UPGST Act."
Mr. Ankur Agrawal, learned Standing Counsel appearing on behalf of the respondents submits that the show cause notice and the impugned order have been passed in spite of adjudication having taken place on a similar issue for the same period against the petitioner on an earlier occasion.
In light of the same, we are of the view that the show cause notice and the impugned order cannot stand. The show cause notice and the adjudication order are accordingly quashed and set aside.
September 16, 2025 Sanjeet Versus Counsel for Petitioner(s) : Aainy Aaquib Furrukh, Utkarsh Malviya Counsel for Respondent(s) : C.S.C. (Praveen Kumar Giri,J.) (Shekhar B. Saraf,J.) M/S Mehta Traders .....Petitioner(s) State Of Uttar Pradesh And Another .....Respondent(s) SANJEET KUMAR YADAV High Court of Judicature at Allahabad
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