2025(10)LCX0166

Allahabad High Court

Varanasi Sangam Expressway Private Limited

Versus

Commissioner Of State Tax

WRIT TAX No. - 1028 of 2025 decided on 08-10-2025

HIGH COURT OF JUDICATURE AT ALLA

HIGH COURT OF JUDICATURE AT ALLAHABAD
LUCKNOW

WRIT TAX No. - 1028 of 2025

M/S Varanasi Sangam Expressway Pvt Ltd.Thru.
Authorized Person Mr.Ramadat Pareek                 .....Petitioner(s)

Versus

Commissioner Of State Tax, Commercial Tax
Head Office,Vibhuti Khand,Gomti Nagar, Lko.
And Another                                                 .....Respondent(s)

Counsel for Petitioner(s)         : Saakshi Pandey, Om Shankar Tiwari
Counsel for Respondent(s)     : C.S.C.

Court No. - 3

HON'BLE SHEKHAR B. SARAF, J.
HON'BLE PRASHANT KUMAR, J.

1. Heard learned counsel for the parties.

2. 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 20.06.2025 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').

3. Shri 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.

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

5. 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.

6. In light of the same, the show cause notice dated 20.06.2025 is quashed and set aside with liberty to the Department to proceed under any other provision of the U.P.G.S.T. Act in accordance with law.

7. With the aforesaid direction, writ petition is disposed of.

(Prashant Kumar,J.) (Shekhar B. Saraf,J.)

October 8, 2025