2025(07)LCX0309

Allahabad High Court

Surendra Prasad Jaiswal

Versus

Union of India

WRIT TAX No. - 3096 of 2025 decided on 21-07-2025

Neutral Citation No

Neutral Citation No. - 2025:AHC:118064-DB

Court No. - 3

Case :- WRIT TAX No. - 3096 of 2025

Petitioner :- Surendra Prasad Jaiswal
Respondent :- The Union Of India And 3 Others
Counsel for Petitioner :- Shakti Shanker Tiwari,Subhash Chandra
Tiwari
Counsel for Respondent :- A.S.G.I.,Anant Kumar Tiwari,C.S.C.

Hon'ble Shekhar B. Saraf,J.
Hon'ble Praveen Kumar Giri,J.

1. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner has prayed for the following relief:-

"(i) Issue writ, order or direction in the nature of mandamus commanding the Respondents for keeping in abeyance the impugned order/notice dated 17.01.2025 issued by the Deputy Commissioner, Commercial Tax, Sector-02, Chandauli under Section 73(1), 73(3) and 73(9) of the State Goods and Service Tax Act (Annexure No.1 to the writ petition) for financial year April 2018 to March 2019 and for period April 2019 to March, 2020 for period of six months; in the interest of justice.

(ii) A direction may be given to Respondents not to adopt any coercive method against Petitioner by means of arrest, attachment or auction in pursuance of impugned order dated 17.01.2025 issued by the Deputy Commissioner, Commercial Tax, Sector-02, Chandauli under Section 73(1), 73(3) and 73(9) of the State Goods and Service Tax Act for financial year April 2018 to March 2019 and for period April 2019 to March, 2020, in the interest of justice.

..."

2. We have heard learned counsel appearing on behalf of the petitioner, Mr. Anant Kumar Tiwari, learned counsel appearing on behalf of the respondent Nos.1 & 2 and learned Standing Counsel appearing on behalf of the respondent Nos.3 and 4.

3. Counsel appearing on behalf of the petitioner submits that due to ill health, the petitioner was undergoing medical sickness, and accordingly, suffered several losses in business. He submits that he is willing to make payment of outstanding GST liability but requires some time for the same.

4. In light of the same, the petitioner is directed to file an appropriate application under Section 80 of the Uttar Pradesh Goods and Services Tax Act, 2017 before the Commissioner, Commercial Tax within a period of two weeks from date. If such an application is made by the petitioner along with relevant material indicating the reasons for non payment of GST, the Commissioner, Commercial Tax is directed to consider the same in a sympathetic manner, and thereafter, pass an order in accordance with law.

5. With the above directions, the writ petition is disposed of.

Order Date :- 21.7.2025

(Praveen Kumar Giri J.) (Shekhar B. Saraf, J.)