Kanpur Mobile vs. State Of Up And 2 Others

Heard learned counsel for the parties.

By means of the present petition, the petitioner seeks the following relief: "I. Issue a suitable writ, order or direction in the nature of certiorari quashing the impugned order dated 07.02.2025 passed by the respondent no. 3 under the provisions of Section 122(1)(ii) read with Section 127 of UPGST/CGST Act (Annexure-1 to the writ petition)."

Upon perusal of show cause notice and the impugned order, it is clear that the impugned order suffers from the vice of violation of section 75(7) of the UPGST Act, wherein, the impugned order goes beyond the show cause notice.

In light of the same, we are of the view that the impugned order required to be quash and set aside and, is therefore, quashed and set aside.

In fact, we are of the view that the department should issue a fresh show cause notice in the present case taking into consideration the submission that has been filed by learned counsel for the petitioner and, thereafter, act in accordance Versus Counsel for Petitioner(s) : Aditya Pandey Counsel for Respondent(s) : C.S.C. Kanpur Mobile .....Petitioner(s) State Of Up And 2 Others .....Respondent(s)

With the aforesaid direction, the writ petition is disposed of. September 15, 2025 K.K. Maurya WTAX No. 2802 of 2025 2 (Praveen Kumar Giri,J.) (Shekhar B. Saraf,J.) KAMLESH KUMAR MAURYA High Court of Judicature at Allahabad