M/S Varanasi Sangam Expressway PVT. LTD,Thru. Auth. Person Mr. Ramadat Pareek vs. Commissioner Of State Tax,Commercial Tax Head Office Lucknow And Another

Heard Sri Jatin Harjai, learned counsel appearing on behalf of the petitioner and 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 is aggrieved by the show cause notice dated 30.06.2025 issued by the respondent No.2 under Section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the 'U.P.G.S.T. Act').

Sri Jatin Harjai, learned counsel for the petitioner submits that the show cause notice is bereft of the ingredients of Section 74 of the U.P.G.S.T. Act that require evidence of fraud, willful misstatement and suppression of facts to evade tax.

Upon perusal of the show cause notice, the contentions of the petitioner appears to be correct.

Learned counsel for the respondents also fairly submits that the show cause notice does not contain the necessary prerequisites that are required to issue a show cause notice under Section 74 of the U.P.G.S.T. Act.

In light of the same, the show cause notice dated 30.06.2025 is Versus Counsel for Petitioner(s) : Saakshi Pandey, Om Shankar Tiwari, Prasoon Shukla Counsel for Respondent(s) : C.S.C. M/S Varanasi Sangam Expressway Pvt. Ltd,Thru. Auth. Person Mr. Ramadat Pareek .....Petitioner(s) Commissioner Of State Tax,Commercial Tax Head Office Lucknow And Another .....Respondent(s)

With the aforesaid direction, writ petition is disposed of. November 12, 2025 cks/- WTAX No. 705 of 2025 2 (Prashant Kumar,J.) (Shekhar B. Saraf,J.) CHANDRA KANT SINGH High Court of Judicature at Allahabad, Lucknow Bench