M/S R.H. Handicrafts vs. State Of U.P. And 3 Others - Allahabad High Court, 13 July 2025

Cause title — parties, addresses and appearances

Neutral Citation No. - 2025:AHC:112192-DB Court No. - 3 Case :- WRIT TAX No. - 2918 of 2025 Petitioner :- M/S R.H. Handicrafts Respondent :- State Of U.P. And 3 Others Counsel for Petitioner :- Dilnawaz Khan,Shiva Singh,Utkarsh Kumar Mishra Counsel for Respondent :- C.S.C. Hon'ble Shekhar B. Saraf,J. Hon'ble Praveen Kumar Giri,J. 1. Heard learned counsel for the parties. 2. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner seeks the following reliefs: "A. Issue a writ, order or direction in the nature of certiorari quashing the impugned ex-parte Order bearing Reference No. ZD0901253396829 dated 30.01.2025 passed by the Respondent No. 3 under section 74 of the U.P G.S.T Act 2017; B. Issue a writ, order or direction in the nature of certiorari quashing the impugned Demand-cum-Show cause notice bearing No. ZD0908240440479 dated 06.08.2024 passed by the respondent no.3;" 3. Upon perusal of the order passed under section 74 of the U.P G.S.T Act 2017 it appears that IGST amount of Rs. 3,16,612/- had already been paid voluntarily by the petitioner but it has been

included in the impugned order.

In light of the same, we are of the view that the order is an unreasoned order without application of mind.

Accordingly, the impugned order dated 30.01.2025 and Demand-cum-Show cause notice dated 06.08.2024 are quashed and set aside. The authority shall be at liberty to grant a fresh opportunity of hearing to the petitioner thereafter pass an order on the remaining amount that has not been deposited by the petitioner.

With the above direction, the writ petition is allowed. Order Date :- 14.7.2025 K.K. Maurya (Praveen Kumar Giri, J.) (Shekhar B. Saraf, J.) KAMLESH KUMAR MAURYA High Court of Judicature at Allahabad