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Gospell Press Thru. Partner Mr. Rajiv Goyal vs. State Of U.P. & OTHERS
(Allahabad High Court)

Petitioner (Applicant)	Gospell Press Thru. Partner Mr. Rajiv Goyal
Respondent	State Of U.P. & OTHERS
Court	Allahabad High Court
State	Uttar Pradesh
Date	Nov 13, 2025
Order No.	Writ Tax No. - 1283 of 2025
Citation	2025(11) TAXREPLY 15031
Original Order
Hon'ble Judges	SHEKHAR B. SARAF AND HONBLE PRASHANT KUMAR JJ.
Counsel for Petitioner	Sarvesh Kumar Tiwari, Prashant Kumar
Counsel for Respondent	C.S.C.
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Short Summary: The court held that the impugned show-cause notice issued under Section 130 (read with Section 122) of the U.P. GST Act, 2017 was without jurisdiction because liability to pay tax had not first been d..... Subscribe to Read more

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ORDER
ORDER 1. Heard Shri Prashant Kumar along with Shri Sarvesh Kumar Tiwari and Ms. Fuhar Gupta, learned counsel for the petitioner as well as learned Standing Counsel for the State respondents. 2. This writ tax has been filed by the petitioner with following main prayer(s): "i. To issue a writ, order or direction in the nature of certiorari quashing the impugned notice dated 17.09.2025 issued by Respondent No.4, u/s. 130 of the UPGST Act, 2017 being without jurisdiction, and in complete violation of the principles of natural justice. (Annexure No.1) ii. To issue a writ, order or direction in the nature of certiorari quashing the impugned order of seizure dated 06.09.2025 under Form GST INS-02 read with Rule 139(7) of the U.P. GST Rules, 2017 passed by Respondent No.4 (Annexure No.2). iii. Issue a writ, order, or direction in the nature of Mandamus, directing Respondent No. 4 to refund the amounts of Rs. 91,74,527/- (Rupees Ninety-One Lakh Seventy-Four Thousand ....