M/S Maa Saraswati Traders vs State Of Uttar Pradesh And Another on 17 November, 2025

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Allahabad High Court

M/S Maa Saraswati Traders vs State Of Uttar Pradesh And Another on 17 November, 2025

Bench: Saumitra Dayal Singh





HIGH COURT OF JUDICATURE AT ALLAHABAD
 
 


Neutral Citation No. - 2025:AHC:204431-DB
 

 
HIGH COURT OF JUDICATURE AT ALLAHABAD 
 
WRIT TAX No. - 6400 of 2025   
 
   M/S Maa Saraswati Traders    
 
  .....Petitioner(s)   
 
 Versus  
 
   State Of Uttar Pradesh And Another    
 
  .....Respondent(s)       
 
   
 
  
 
Counsel for Petitioner(s)   
 
:   
 
Mahima Jaiswal   
 
  
 
Counsel for Respondent(s)   
 
:   
 
C.S.C.   
 
     
 
 Court No. - 3
 
   
 
 HON'BLE SAUMITRA DAYAL SINGH, J.

HON'BLE INDRAJEET SHUKLA, J.

1. Heard Ms. Mahima Jaiswal, learned counsel for the petitioner and Sri Arvind Kumar Mishra, learned counsel for the revenue and perused the record.

2. The present writ petition has been filed challenging the Adjudication Order dated 24.08.2024 passed under Section 73 of the U.P.G.S.T. Act passed by respondent no.2 creating a demand of tax of Rs.9,794/- for the FY 2019-20.

3. Submissions have been advanced as have already been considered in large number of similar petitions. Primarily, we have considered and dealt with the same in M/s Riya Construction vs State of U.P. & 3 Ors, 2025:AHC:179271-DB.

4. Facts being similar, writ petition is allowed and the impugned order is set aside, with the following directions:

(i) Subject to the petitioner filing a copy of this order before respondent No. 2 within a month, the Adjudicating Authority shall make available to the petitioner copy of the show cause notice together with any additional/supplementary notice etc. issued in these proceedings together with copies of Relied Upon Documents ('RUDs' in short) within a period of two weeks from the date of compliance shown by the petitioner.

(ii) Petitioner shall file reply, if any, within a further period of four weeks therefrom.

(iii) Thereupon the respondent No.2 shall fix appropriate date for hearing and communicate the same to the petitioner in the manner prescribed by law with at least two weeks' advance notice.

(iv) Petitioner undertakes to cooperate and participate in the proceedings and not seek any undue or long adjournment.

5. It is expected that the proceedings thus remitted would be concluded within six months from the date of first compliance made by the petitioner.

(Indrajeet Shukla,J.) (Saumitra Dayal Singh,J.) November 17, 2025 Faraz

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